Relating to the Volunteer Firefighter Tax Credit Act

HB 4585 modifies eligibility requirements for West Virginia volunteer firefighters seeking a state tax credit. To qualify, firefighters must now obtain certification from their fire department chief confirming they were active members for the full year, participated in at least 30 hours of on-site activities, met all required training, and provided specific details like rank, years of service, emergency responses, and training attendance. This certification must be submitted to the Tax Commissioner to claim the credit. The bill directly affects volunteer firefighters who currently or will seek this tax credit under West Virginia’s Volunteer Firefighter Tax Credit Act.