{"data":{"id":"us-wv/w.-va.-code-11-13jj-1","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13JJ-1","heading":"Findings and Purpose.","body":"The Legislature finds that it is an important public policy to encourage participation in volunteer fire fighting and emergency response by providing tax credits for those who volunteer their time as a vital service to their community.","path":["CHAPTER 11. TAXATION.","ARTICLE 13JJ. WEST VIRGINIA VOLUNTEER FIREFIGHTER TAX CREDIT ACT."],"source_url":"https://code.wvlegislature.gov/11-13JJ-1/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:49Z","sha256":"efa63ddeb2987475fef938d3b5564819166ef355827fcd926de40a5da48f5692","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13ii-5","next":"us-wv/w.-va.-code-11-13jj-2"},"notice":"GroundRules: Original legal text. Not legal advice."}