WV SB20

Requires the State Fire Commission to fund any increased costs to volunteer fire departments resulting from implementation of state legislative rules, and requires the Commissioner of the Bureau for Public Health to fund increased costs to emergency medical services units from such rules

Creates the Fire Service Recruitment and Retention Fund to provide grants to volunteer and part-volunteer fire departments for recruiting and retaining firefighters, including length of service award programs (LOSAP)

Increases the policy surcharge on fire and casualty insurance policies from 0.55% to 1% of taxable premium after December 31, 2025, with proceeds distributed: 64% to Fire Protection Fund, 22% to Fire Service Equipment and Training Fund, and 14% to Fire Service Recruitment and Retention Fund

Raises the surplus lines insurance tax rate from 4.55% to 5% of gross premiums, with 20% (up from 12%) disbursed to fire protection purposes and 80% (down from 88%) to Municipal Pensions and Protection Fund

Requires volunteer and part-volunteer fire departments to implement the State Auditor's West Virginia Checkbook fiscal reporting system by January 1, 2027 to remain eligible for state funding