HB 4507 would exempt the salaries of certain first responders from West Virginia's state personal income tax. It directly affects law enforcement officers, paid firefighters, correctional officers, and emergency medical services (EMS) personnel as defined in existing state law. The bill adds a new provision to the tax code stating these workers' salaries are not subject to state income tax. This change applies only to their earned income from these specific roles, not other income they may receive.
West Virginia's SB 77 creates a dedicated "Fire Service Recruitment and Retention Fund" funded by a 0.55% surcharge on fire and casualty insurance policies. The fund provides grants to volunteer and part-volunteer fire departments for recruitment, retention, and length-of-service award programs (LOSAP). The State Fire Commission must establish a grant program considering factors like call volume, financial status, and use of statewide contracts, while requiring departments to submit financial reports to remain eligible. Departments failing to comply with audit requirements become ineligible for funding until they rectify issues.
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.
HB 4513 would expand a state tax exemption for pension benefits by extending the existing $2,000 annual exclusion from West Virginia income tax to include Division of Natural Resources police, deputy sheriffs, full-time firefighters, and municipal police officers. Currently, this exemption applies to some retirement benefits but excludes these specific public safety roles. The bill modifies tax code sections to explicitly add these officers to the list of law enforcement personnel whose pension payments qualify for the exemption. This change directly affects eligible officers in these roles by reducing their taxable income for state tax purposes. The bill is in early stages, having been introduced on January 19, 2026, and referred to the House Finance Committee.
HB 4113 allows West Virginia counties to impose a new 0.25% sales tax specifically to fund local emergency medical services (EMS). The tax applies to most retail sales (excluding motor vehicles, fuel, and items already taxed under state law) and must be collected from purchasers by the state Tax Commissioner, not county governments. All revenue generated must be used exclusively for EMS operations - including personnel, equipment, and response capabilities - and cannot be diverted to other county budgets. Counties must notify state officials 180 days in advance before implementing the tax or changing its rate.
HJR 19 proposes a constitutional amendment to allow local governments (counties, municipalities) to approve additional tax increases specifically for fire protection and emergency medical services (EMS) with a simple majority vote (50% plus one vote) instead of the current 60% requirement for all other tax increases. This change would apply only to levies limited exclusively to fire/EMS funding, with a three-year maximum duration and a cap preventing increases from exceeding 50% above existing tax rates. The amendment requires voter approval in the 2026 general election and leaves the 60% threshold unchanged for all other tax increases. It does not alter existing tax exemptions or revenue distribution rules.
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Public Safety
SB 418, the "Creating Safer Communities Act," allows West Virginia counties to levy a new 1% sales or amusement tax starting July 2026, subject to voter approval via referendum. The tax revenue must fund public safety services (sheriff's departments, fire, and emergency response), school resource officers in unincorporated areas, and emergency services. Counties must notify state tax officials before implementation and cannot impose the tax on municipalities participating in the Municipal Home Rule Program. This bill provides counties with a new funding mechanism to address gaps in public safety and school security under current funding structures.
