H. B. 4109
(By Delegates Williams, Mezzatesta, Beach,
Fahey, Martin, Perry and Canterbury)
[Introduced January 21, 2002; referred to the
Committee on Finance.]
A BILL to amend and reenact section four-e, article twenty-one,
chapter eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to volunteer
emergency workers receiving a tax exemption for responding to
at least twenty-five percent of all calls during the year.
Be it enacted by the Legislature of West Virginia:
That section four-e, article twenty-one, chapter eleven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 21.PERSONAL INCOME TAX.
§11-21-4e. Rate of tax -- Taxable years beginning on or after
January 1, 1987.
(a) Rate of tax on individuals (except married individuals filing separate returns), individuals filing joint returns, heads
of households, estates and trusts.
-- The tax imposed by section
three of this article on the West Virginia taxable income of every
individual (except married individuals filing separate returns);
every individual who is a head of a household in the determination
of his or her federal income tax for the taxable year; every
husband and wife who file a joint return under this article; every
individual who is entitled to file his or her federal income tax
return for the taxable year as a surviving spouse; and every estate
and trust shall be determined in accordance with the following
table:
If the West Virginia
taxable income is:The tax is:
Not over $10,000 .......... 3% of the taxable income
Over $l0,000 but not ...... $300.00 plus 4% of excess
over $25,000over $10,000
Over $25,000 but not ...... $900.00 plus 4.5% of excess
over $40,000over $25,000
Over $40,000 but not ...... $1,575.00 plus 6% of excess
over $60,000over $40,000
Over $60,000 ............. $2,775.00 plus 6.5% of excess
over $60,000
(b) Rate of tax on married individuals filing separate
returns.
-- In the case of husband and wife filing separate returns under this article for the taxable year, the tax imposed by section
three of this article on the West Virginia taxable income of each
spouse shall be determined in accordance with the following table:
If the West Virginia
taxable income is:The tax is:
Not over $5,000 ............... 3% of the taxable income
Over $5,000 but not ........... $l50.00 plus 4% of excess
over $l2,500over $5,000
Over $l2,500 but not .......... $450.00 plus 4.5% of
over $20,000excess over $l2,500
Over $20,000 but not .......... $787.50 plus 6% of excess
over $30,000over $20,000
Over $30,00 ................... $l,387.50 plus 6.5% of
excess over $30,000
(c) Applicability of this section.
-- The provisions of this
section, as amended by this act, shall be applicable in determining
the rate of tax imposed by this article for all taxable years
beginning after the thirty-first day of December, one thousand nine
hundred eighty-six, and shall be in lieu of the rates of tax
specified in section four-d of this article.
(d) Volunteer fireman and volunteer emergency technicians
shall receive a tax exemption of two thousand dollars for
responding to at least twenty-five percent of all calls during the
year.
NOTE: The purpose of this bill is to give volunteer emergency
workers a tax exemption for responding to at least twenty-five
percent of all calls during the year.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.
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