In order to provide the firefighting equipment, training, and maintenance needed by the volunteer fire departments in West Virginia, additional revenue has been allocated from a 0.55 percent surcharge imposed on fire and casualty insurance policies issued in West Virginia. All of the funds collected from this surcharge go to Volunteer Fire Departments.

An additional 1 percent was allocated to be levied on fire and casualty insurance policies. These funds are collected by the Insurance Commissioner and transferred to the State Treasurer's Office for distribution. Twenty-five percent (25%) of this 1 percent surcharge goes to the Volunteer Fire Departments.