H. B. 3135
(By Delegates Mezzatesta, Paxton, Hubbard,
Mathews, Carmichael, Harrison and Beach)
[Introduced March 30, 2001; referred to the
Committee on Education then Finance.]
A BILL to amend article twenty-one, chapter eleven of the code of
West Virginia, one thousand nine hundred thirty-one, as
amended, by adding thereto a new section, designated section
sixteen-a, relating to a one-time personal income tax credit
for residents who obtain a GED.
Be it enacted by the Legislature of West Virginia:
That article twenty-one, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended by adding thereto a new section, designated section
sixteen-a, to read as follows:
PART I. GENERAL.
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-16a. West Virginia special personal income tax credit for
certain residents.
A resident of this state who, without having previously obtained a high school diploma, shall obtain a general education
diploma (GED) from a duly approved West Virginia program is
entitled to a one-time West Virginia personal income tax credit of
one thousand dollars for the tax year immediately following the
calendar year in which the general education diploma was awarded.
NOTE: The purpose of this bill is to induce residents of the
state who have not completed high school to qualify themselves for
employment by completing a general education development program.
This section is new; therefore, strike-throughs and
underscoring have been omitted.
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