WEST VIRGINIA LEGISLATURE
2024 REGULAR SESSION
Introduced
House Bill 4081
By Delegate Smith
[Introduced January 10, 2024; Referred to
Committee on Finance then the Judiciary]
A BILL to amend and reenact §64-7-1 of the Code of West Virginia, 1931, as amended, relating to authorizing the West Virginia Tax Department to promulgate a legislative rule relating to citizen tax credit for property taxes paid.
Be it enacted by the Legislature of West Virginia:
The legislative rule filed in the State Register on December 30, 2022, authorized under the authority of §29A-3-19 of this code, modified by the West Virginia Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on August 21, 2023, relating to the West Virginia Tax Department (citizen tax credit for property taxes paid, 110 CSR 21B), is authorized.
NOTE: The purpose of this bill is to authorize the West Virginia Tax Department to promulgate a legislative rule relating to citizen tax credit for property taxes paid.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.