Senate Bill No. 163
(By Senators Bailey, Chafin, Edgell, Love, Helmick,
McCabe, Hunter, Foster, Jenkins, Kessler, Dempsey, Minard and
Barnes)
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[Introduced February 11, 2005; referred to the Committee
on Health and Human Resources; and then to the Committee on
Finance.]
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A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new article, designated §11-14D-1, §11-14D-2
and §11-14D-3, all relating to imposing a one cent per gallon
tax on off-road diesel and heating fuel, as well as a one-half
percent tax on the consumption of propane, electricity and
natural gas, with the proceeds of these taxes to help the
needy by supplementing the United States Department of Energy
Weatherization Program, by helping the needy pay fuel bills
and by supporting a program to help pay for prescription drugs
for senior citizens.
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 §11-14D-1, §11-14D-2 and §11-14D-3, all to read as follows:
ARTICLE 14D. WEATHERIZATION SURCHARGE TAX.
§11-14D-1. Tax imposed on heating fuel and off-road diesel fuel.
There is hereby levied a tax composed of a flat rate of one
cent per gallon on the following fuels:
(a) All diesel fuel for off road use; and
(b) All heating fuel.
§11-14D-2. Tax imposed on the consumption of propane, electricity
and natural gas.
There is hereby levied a tax in the amount of one-half percent
of the sale price on the consumption of the following:
(a) Propane;
(b) Electricity; and
(c) Natural gas.
§11-14D-3. Allocation of tax revenue.
The tax revenue from the taxes imposed in sections
one and two
of this article shall be applied in the following ways:
(a) Forty-two percent to the Economic Opportunity Office to
supplement the United States Department of Energy Weatherization
Program;
(b) Forty-two percent to the Division of Health and Human
Resources for a program to help pay the fuel bills of needy
persons; and
(c) Sixteen percent to the Division of Health and Human Resources for a program to help pay for prescription drugs for
senior citizens.
NOTE: The purpose of this article is to establish a one cent
per gallon on off-road diesel fuel and heating fuel, and to
establish a one-half percent tax on the consumption of propane,
electricity and natural gas, with the tax revenue paying for a
program to help pay fuel bills for the needy, a program to pay for
prescription drugs for senior citizens and to supplement the United
States Department of Energy Weatherization Program.
§11-14D-1, §11-14D-2 and §11-14D-3
are new; therefore,
strike-throughs and underscoring have been omitted.
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