West Virginia 2026 Regular Session

West Virginia Senate Bill SB1006

Introduced
2/19/26  
Refer
2/19/26  

Caption

Relating to fire and casualty insurance premium tax

Impact

If enacted, SB1006 would introduce a new tax structure that reallocates a portion of the insurance premium tax to provide consistent funding for essential services, particularly affecting fire and police pensions. This bill would allow for equal distribution of funds to volunteer and part-volunteer fire departments, mitigating financial disparities that may exist across municipalities. The bill's adjustment to the tax distribution aims to bolster the financial stability of these essential services while ensuring that volunteer fire departments receive adequate support.

Summary

Senate Bill 1006 aims to amend the West Virginia Code related to fire and casualty insurance premium tax. Specifically, the bill proposes an additional tax of one percent on taxable premiums for fire and casualty insurance. The revenues generated from this tax are intended to support municipal policemen’s and firemen’s pension and relief funds, the Teachers Retirement System Reserve Fund, as well as volunteer and part-volunteer fire companies and departments. This legislative move focuses on enhancing the financial resources available for public safety personnel and their retirement plans.

Sentiment

Discussions surrounding SB1006 indicate a general sentiment of support for enhancing funding for municipal fire and police services, particularly among lawmakers concerned with public safety. However, some potential contention could arise regarding the introduction of new taxes and the overall impact on insurance premiums for residents. Stakeholders in the insurance industry may express concerns about how such taxation could affect policyholders and the affordability of insurance in the long term.

Contention

Notably, points of contention may center on the implications of imposing additional taxes on insurance premiums, with stakeholders questioning the balance between supporting public safety and the financial burden placed on residents. Furthermore, the equal distribution of funds among volunteer fire departments might raise discussions about the equity of funding mechanisms, particularly in larger municipalities that may have different operational needs and staffing structures compared to smaller or rural departments.

Companion Bills

No companion bills found.

Previously Filed As

WV SB878

Reallocating portion of fire insurance and casualty premium tax to Municipal Pensions Security Fund in certain circumstances

WV HB2661

Providing equal share of funds from the fire and casualty premium tax to part volunteer departments

WV HB3496

Relating to property and casualty insurance policies

WV SB20

Requiring funding for increased costs to volunteer fire departments and EMS units

WV SB65

Relating to fire department recruitment and retention

WV HR10

Urging the United States Congress to Extend Enhanced Premium Tax Credits for Health Insurance Premiums Under the Affordable Care Act

WV HB2749

Permitting volunteer and part-volunteer fire companies and departments to use certain funds to employ or contract with certified firefighters

WV HB2170

Allowing volunteer fire departments to use fire protection funding for certain purchases

WV HB2371

Increase the allowance for volunteer and part-volunteer fire companies and Allowing fire departments to make an expenditure for educational and training supplies and fire prevention promotional materials

WV HB2600

Exempting firefighters and volunteer firefighters from payment of income and real and personal property taxes

Similar Bills

No similar bills found.