WEST virginia legislature
2020 regular session
Introduced
House Bill 4941
By Delegates Angelucci, Longstreth, Lavender-Bowe, Walker, Staggers, S. Brown and Pyles
[Introduced February 11,
2020; Referred to the Committee on Education then Finance]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-10b, relating to providing a credit against personal income tax for classroom teachers for nonreimbursed costs of supplies; and setting a maximum credit of $1,000.
Be it enacted by the Legislature of West Virginia:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-10b. Credit for classroom teacher nonreimbursed supplies.
An annual credit against the tax imposed by this article shall be allowed as follows: Up to $1,000 for classroom teachers (grades pre-K through 12) who use their own funds during that year for nonreimbursed classroom supplies.
NOTE: The purpose of this bill is to provide a credit against personal income tax for classroom teachers for nonreimbursed costs of supplies. The bill sets a maximum credit of $1,000.
Strike-throughs indicate language that would be stricken from a heading or the present law, and underscoring indicates new language that would be added.