WV HB2661

Amends West Virginia's fire and casualty insurance premium tax distribution to ensure part-volunteer fire departments receive an equal share of allocated funds alongside fully volunteer fire departments

Currently, 25% of the 1% premium tax on fire and casualty insurance policies goes to the Fire Protection Fund for volunteer and part-volunteer fire companies and departments

Removes language that reduced funding for part-volunteer departments based on the ratio of full-time paid members, ensuring they now receive the same equal share as volunteer departments

Maintains the existing allocation structure: 10% to Teachers Retirement System Reserve Fund, 25% to Fire Protection Fund, and 65% to Municipal Pensions and Protection Fund (or Municipal Pensions Security Fund)