WEST virginia legislature
2019 regular session
House Bill 2797
By Delegate Kump
1, 2019; Referred
to the Committee on Senior, Children, and Family Issues then Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-12j, relating to calculation of West Virginia adjusted gross income for personal income tax purposes; and subtracting social security benefits from federal adjusted gross income to the extent included in federal gross income for federal income tax purposes.
Be it enacted by the Legislature of West Virginia:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-12j. Additional modification reducing federal adjusted gross income for social security benefits.
For taxable years beginning on and after January 1, 2019, in addition to amounts authorized to be subtracted from federal adjusted gross income pursuant to §11-21-12(c) of this code, social security benefits paid by the Social Security Administration as Old Age, Survivors and Disability Insurance Benefits as provided in 42 U. S. C. §401 et seq. or as Supplemental Security Income for the Aged, Blind, and Disabled as provided in 42 U. S. C. §1381 et seq. is an authorized modification reducing adjusted gross income, but only to the extent the benefits are included in adjusted gross income for the taxable year in which the benefits are received.
NOTE: The purpose of this bill is to subtract social security benefits from federal adjusted gross income to the extent included in federal gross income for federal income tax purposes.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.