H. B. 4015
(By Delegates Williams, Stalnaker, Wysong,
Canterbury, Campbell, Kominar, Michael, Tabb and Long)
[Introduced January 10, 2008; referred to the
Committee on Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new article, designated §11-13Y-1; and to
amend and reenact §18-2-5 of said code, all relating to
authorizing a tax credit for new teachers in critical needs
areas; and requiring the State Board of Education to determine
standards defining "critical needs areas"in both subject areas
and geographic areas.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new article, designated §11-13Y-1; and that
§18-2-5 of said code be amended and reenacted, all to read as
CHAPTER 11. TAXATION.
ARTICLE 13Y. CRITICAL NEEDS TEACHERS TAX CREDITS.
§11-13Y-1. Tax credits for new critical needs teachers.
(a) Credit allowed. -- For those tax years beginning on or
after the first day of January, two thousand eight, there shall be
allowed a credit for any taxpayer, who is a teacher, against personal income taxes imposed by this state for wages paid to new
teachers in critical needs areas of education as the term "critical
needs areas" is defined by the State Board of Education under the
provisions of section five, article two, chapter eighteen of this
(b) Amount of credit. -- For the first three years of
employment by a teacher in a critical needs area, the tax credit
shall equal the taxes on personal income due by that taxpayer for
the tax year. If the taxpayer continues to teach in a critical
needs area for an additional period of five years , the tax credit
shall then equal fifty percent of the taxes due by that taxpayer
for the next five tax years.
(c) Legislative rule. -- The Tax Commissioner shall propose a
legislative rule for promulgation as provided in article three,
chapter twenty-nine-a of this code to explain and implement this
CHAPTER 18. EDUCATION.
ARTICLE 2. STATE BOARD OF EDUCATION.
§18-2-5. Powers and duties generally; public school entrance age;
"public schools" not to include kindergartens.
Subject to and in conformity with the Constitution and laws of
this state, the State Board of Education shall exercise general
supervision of the public schools of the state, and shall make
rules in accordance with the provisions of article three-b, chapter
twenty-nine-a of this code for carrying into effect the laws and
policies of the state relating to education, including rules relating to standards for performance and measures of
accountability, the physical welfare of pupils, the education of
all children of school age, school attendance, evening and
continuation or part-time day schools, school extension work, the
classification of schools, the issuing of certificates upon
credentials, the distribution and care of free textbooks by the
county boards of education, the general powers and duties of county
boards of education, and of teachers, principals, supervisors and
superintendents, and such other matters pertaining to the public
schools of the state as may seem to the state board to be necessary
Notwithstanding any other provision of law which may be to the
contrary, and notwithstanding the rule-making powers given to the
State Board of Education by this section, a child shall not be
permitted to enter the public schools of this state in any school
year, beginning with the school year one thousand nine hundred
eighty-three--eighty-four, unless such child be six years of age
prior to the first day of September of such school year or is
attending public school in accordance with article twenty of this
chapter: Provided, That children who have successfully completed
a kindergarten program in the school year one thousand nine hundred
eighty-two--eighty-three, may enter the public schools
notwithstanding the provisions of this section. The term "public
schools" as used in the preceding sentence shall not be deemed to
include public kindergartens, but nothing herein shall prevent a
county board from permitting a child enrolled in kindergarten from entering public schools for attendance in particular curriculum
The state board shall develop a three-year plan to provide for
the transition to developmental programming and instruction to be
provided to the students in kindergarten through fourth grade and
further shall, include the method of information dissemination in
order to provide for parental preparation, and further shall, in
conjunction with the professional development center, develop an
ongoing program for training of principals and classroom teachers
in methods of instruction to implement the developmental program.
The existing developmental programs throughout the state shall be
involved in this process and shall be provided an opportunity to
assist in pilot programs to begin no later than the first day of
September, one thousand nine hundred ninety-one. The plan shall be
fully implemented by the first day of September, one thousand nine
On or before the first day of July, two thousand eight, the
state board shall develop standards applicable to defining
"critical needs areas" in the various counties of the state and the
hiring of new teachers in these areas. New teachers hired to teach
in these critical needs areas are entitled to receive credit
against their state personal tax liability as set out in article
thirteen-y, chapter eleven of this code. "Critical needs areas"
shall include both subject areas and geographic areas.
NOTE: The purpose of this bill is to authorize a tax credit
for new teachers in critical needs areas. It requires the State Board of Education to determine standards defining "critical needs
areas" in both subject areas and geographic areas. The tax credit
for the first three years of employment in such an area shall equal
the teachers' liability for personal income taxes. If the teacher
continues to teach in a critical needs area for another five years,
the tax credit is equal to fifty percent of the tax liability.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would