WV HB2600

Full-time firefighters employed by local fire departments and volunteer firefighters who have completed state training requirements under §29-3-6 would be exempt from West Virginia personal income tax on all income

Real and personal property owned by qualifying firefighters and volunteer firefighters would be exempt from property taxation

Volunteer firefighters must be employed by a volunteer fire department and have successfully completed the training requirements specified in state code to qualify for the exemptions

The bill amends both the property tax exemption statute (§11-3-9) and the personal income tax statute (§11-21-12) to add firefighters to the list of exempt categories