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Introduced Version House Bill 201 History

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Key: Green = existing Code. Red = new code to be enacted

WEST virginia legislature

2019 first extraordinary session

Introduced

House Bill 201

By Delegates Hanshaw (Mr. Speaker) and Miley
[By Request of the Executive]

[ Introduced June 17, 2019; Referred
to the Select Committee on Education Reform D ]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-25, relating to establishing a tax credit up to $250 for the purchase of supplementary education materials or professional development costs incurred by a classroom teacher, classroom aide, autism mentor, braille specialist, early childhood classroom assistant, paraprofessional, sign language assistant teacher, educational sign language interpreter, or sign support specialist employed by a public or private school.

Be it enacted by the Legislature of West Virginia:


ARTICLE 21. PERSONAL INCOME TAX.


§11-21-25. Education expenses tax credits.

(a) Credit allowed. — For those tax years beginning on or after January 1, 2019, there is allowed a nonrefundable credit for expenses incurred for the purchase of supplementary education materials or professional development costs incurred by a classroom teacher, classroom aide, autism mentor, braille specialist, early childhood classroom assistant, paraprofessional, sign language assistant teacher, educational sign language interpreter, or sign support specialist employed by a public or private school.

(b) Amount of credit. — A person eligible for the credit pursuant to subsection (a) of this section may claim a tax credit not to exceed $250.

(c) Qualifying educational expenses. — Qualifying expenses include costs relating to computer equipment, including education-related software and services, textbooks, workbooks, curricula, and other written or supplementary materials used for curricular, cocurricular, or extra-curricular instruction and expenses for curricular or cocurricular activities.

(d) Unused credit. — If any credit remains after application of §11-21-25(c) of this code, that amount is forfeited. A carryback to a prior taxable year is not allowed for the amount of any unused portion of any annual credit allowance.

 

NOTE: The purpose of this bill is to establish a personal tax credit for classroom teachers spending money on supplementary education supplies or professional development courses.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.

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