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Introduced Version Senate Bill 540 History

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Key: Green = existing Code. Red = new code to be enacted
Senate Bill No. 540

(By Senators D. Facemire, Kessler, Boley, Barnes,

McCabe, Helmick, Foster, Edgell and Chafin)

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[Introduced February 11, 2010; referred to the Committee on the Judiciary; and then to the Committee on Finance.]

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A BILL to amend the Code of West Virginia, 1931 as amended, by adding thereto a new section, designated §11-21-12j, relating to personal income tax; providing a decreasing modification to federal adjusted gross income in determining West Virginia personal income tax liability for income received by an election official for the tax year in which the income was earned; disallowing carry forward of carry back of any unused portion of the decreasing modification to another tax year; and specifying effective date.

Be it enacted by the legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended by adding thereto a new section, designated §11-21-12j, to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
PART II. RESIDENTS.

§11-21-12j. Additional modification reducing federal adjusted income for election officials.

For taxable years beginning on and after January 1, 2010, in addition to amounts authorized to be subtracted from federal adjusted gross income pursuant to subsection (c), section twelve of this article, the amount of income received by an election official, as authorized by section forty-four, article one, chapter three of this code, for working in any election is an authorized modification reducing federal adjusted gross income for the taxable year in which the income was earned. This modification is available regardless of the type of return form filed: Provided, That the amount of the decreasing modification, in combination with all other decreasing modifications authorized pursuant to this article, may in no event reduce taxable income below zero. Any portion of the decreasing modification authorized by this section that has not been applied in the tax year when the income was earned may not be carried back to a prior tax year or carried forward to a subsequent tax year.

NOTE: The purpose of this bill is to provide incentives for the recruitment of poll workers by reducing the federal adjusted gross income, for West Virginia personal income tax purposes, of poll workers.

This section is new; therefore, strike-throughs and underscoring have been omitted.
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