Bill Text: VA SB114 | 2024 | Regular Session | Prefiled
Bill Title: Local tax credits; emergency services providers.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced) 2024-01-23 - Failed to report (defeated) in Finance and Appropriations (7-Y 7-N) [SB114 Detail]
Download: Virginia-2024-SB114-Prefiled.html
Be it enacted by the General Assembly of Virginia:
1. That §58.1-3019 of the Code of Virginia is amended and reenacted as follows:
§58.1-3019. Local tax credits for approved local emergency services providers.
A. For the purposes of this section:
"Approved volunteer emergency services" means
professional or volunteer local
law-enforcement
services, firefighting and fire
prevention services, emergency medical and ambulance services, auxiliary police
services, and emergency rescue services that operate exclusively for the
benefit of the general public on behalf of nonprofit organizations or the
locality. "Approved volunteer emergency services" includes (i) all training and training-related activities required by
law to perform such approved volunteer emergency services. "Approved volunteer services"
includes and
(ii) for volunteers, only such
approved emergency services
performed by a bona fide volunteer.
"Bona fide volunteer" means an individual who
performs approved volunteer emergency services and whose only compensation for such
performance is (i) reimbursement, or a reasonable allowance, for reasonable
expenses incurred in the performance of such approved volunteer emergency services or (ii) reasonable benefits, including length
of service awards, and fees for such approved volunteer emergency services customarily paid by eligible employers in
connection with the performance of approved volunteer emergency services by bona fide volunteers.
B. The governing body of any county, city, or town may, by
ordinance, provide a credit against taxes and fees imposed by the locality to
an individual who provides approved volunteer emergency services in the locality. The locality may allow the
credit to be used against the individual's liability for any taxes, fees, or
other charges imposed pursuant to Subtitle III (§58.1-3000 et seq.), with the
exception that the credits shall in no event be applicable to the property
taxes, fees, or other charges imposed pursuant to Chapter 32 (§58.1-3200 et
seq.), 34 (§58.1-3400 et seq.), or 35 (§58.1-3500 et seq.). The locality may
also allow the credit to be applied against any taxes, fees, or other charges imposed
pursuant to Title 15.2. The locality, in its discretion, shall determine which
taxes, fees, or other charges shall be allowable uses of the credit, and such
information shall be stated in the ordinance.
