WV SB668

Clarifies that volunteer firefighters can qualify for the state tax credit by participating in at least 30 percent of annual emergency calls OR department meetings, as an alternative to the existing 30 percent on-site participation requirement

Maintains existing eligibility requirements including being an active member in good standing for the entire year and meeting all state certification and training requirements

Requires fire department chiefs to certify volunteer firefighters' rank, years of service, number of emergency responses, and meetings/training attended for the year

Volunteer firefighters must submit the chief's certification to the Tax Commissioner to claim the credit