SENATE CONCURRENT RESOLUTION 52

(By Senators Palumbo, Laird, Woelfel, Prezioso, Williams, Stollings and Plymale)

[Introduced February 27, 2016]

Requesting the Joint Committee on Government and Finance study the feasibility of introducing a home modification tax credit and/or grant program in the State of West Virginia with the purpose of assisting older adults and people with disabilities with modifying their homes in order to make them more accessible.

Whereas, West Virginia's population is expected to age at a rate that exceeds the country. The U. S. Census estimates that 30 percent of West Virginia’s population will be 60 and older by 2030. Many older adults will choose to age in place and continue to be active in the communities in which they live. Having an accessible home will help an older adult live safely at home for as long as possible; and

Whereas, West Virginia has one of the highest rates of disability in the country. According to the 2015 Annual Report of the Disability Statistics & Demographics Rehabilitation and Training Center, 17.9 percent of adults ages 18-64 in West Virginia live with a disability. Nationally, 10.5 percent of adults in the same age bracket live with a disability. In the 64 and older age bracket — more than two of every five West Virginians lives with a disability. Accessible homes are key to helping people with disabilities live their best lives; and

Whereas, Home modifications prevent falls. Studies consistently report that over 50 percent of people with multiple sclerosis (MS) fall in a three-to-six-month period and around 30 to 50 percent fall multiple times. People with MS also suffer various sequelae (or side effects) of falls, with over 50 percent having been injured by a fall. Falls are also associated with loss of confidence and independence, social isolation, curtailment of activities, increased risk for more falls and increased use and cost of healthcare services. In the older adult population, one in three adults (aged 65 or older) falls each year. Among older adults, falls are the leading cause of both fatal and nonfatal injuries. In 2011, the Centers for Disease Control and Prevention estimated 22,900 older adults died from unintentional fall injuries. In older adults, fall-related injuries may result in nursing home admission and injuries that require extensive rehabilitation (e.g. hip fractures and traumatic brain injuries). The direct medical cost of these falls was $30 billion in 2010. Given the high prevalence and serious consequences of falls on people with disabilities and older adults, interventions such as home modifications that prevent falls are essential; and

Whereas, Home modifications can place a large financial burden on individuals with disabilities and their families. According to the Center for Universal Design, home modifications can range from $100 to $50,000. Modifications can be simple such as installing a grab bar in the shower, which minimal costs are associated; involve assistive technology, which comes at a moderate or expensive cost; or require much costlier structural changes such as widening a doorway; and

Whereas, There are currently no grants or tax credit programs in West Virginia to help individuals make their home more accessible. Tax credits provide much needed financial relief for those individuals and families living with disabilities who are often unable to access other programs that offer assistance for home modifications due to income guidelines. A grant program would benefit individuals who do not have tax liability or who cannot afford to pay for a home modification initially; therefore, be it

Resolved by the Legislature of West Virginia:

That the Joint Committee on Government and Finance is hereby requested to study the feasibility of introducing a home modification tax credit and/or grant program in the State of West Virginia with the purpose of assisting older adults and people with disabilities with modifying their homes in order to make them more accessible; and, be it

Further Resolved, That the Joint Committee on Government and Finance report to the regular session of the Legislature, 2017, on its findings, conclusions and recommendations, together with drafts of any legislation necessary to effectuate its recommendations; and, be it

Further Resolved That the expenses necessary to conduct this study, to prepare a report and to draft necessary legislation be paid from legislative appropriations to the Joint Committee on Government and Finance.