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Introduced Version House Bill 2927 History

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

WEST virginia legislature

2019 regular session

Introduced

House Bill 2927

By Delegates Miley, Householder, Cowles, Sponaugle,  Walker, Queen, S. Brown, Hansen and Bates

[Introduced February 8, 2019; Referred
to the Committee on 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 establishing a tax credit for a taxpayer family member of a child in the custody of the taxpayer due to the addiction of one or both parents; providing criteria for eligibility; and directing promulgation of rules by the Tax Commissioner.

Be it enacted by the Legislature of West Virginia:


ARTICLE 21. PERSONAL INCOME TAX.


§11-21-10b. Credit for support by nonguardian family member in care of a child of addicted parents.

For the tax years beginning January 1, 2019, and each year thereafter, an annual credit against the tax imposed by the provisions of this article, equal to $1,000 for each child, shall be allowed for any taxpayer who is an eligible family member awarded physical custody of a child of a family member. A taxpayer is eligible for the credit when a circuit or family court judge has found that a child has been abused or neglected pursuant to §49-1-201 et seq. of this code, resulting in the removal of the child from the home of a parent or guardian, and the family member has been awarded physical custody of the child. The taxpayer shall be eligible for the tax credit if the child has been placed in his or her physical custody for a period of 90 days or longer during the tax year for which the tax credit is being claimed. The credit does not apply if the taxpayer has been certified as a foster care home provider for the child and is receiving payment for foster care services for more than 275 days of the calendar year. The Tax Commissioner may promulgate rules necessary for implementation of the tax credit. For the purposes of this section, “eligible family member” means a grandparent, great grandparent, aunt, uncle, great-aunt, great-uncle or adult sibling of a child who has been granted physical custody of the child because the child has been found by a court to be abused or neglected.

 

NOTE: The purpose of this bill is to establish an annual $1,000 tax credit for family members that take custody of a child of a family member that is unable to take care of the child and a court has granted physical custody of a child to that family member.

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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