Relating to volunteer firefighter tax credit

SB 668 clarifies the participation requirements for West Virginia's volunteer firefighter tax credit. It specifies that eligible volunteers must actively participate in at least 30% of department activities, emergency calls, or meetings during the year, and meet all state training standards. Fire chiefs must certify this participation, including details like rank, years of service, emergency responses, and meeting attendance. This bill directly affects volunteer firefighters seeking the tax credit by defining clearer eligibility criteria for claiming the benefit.