Senate Bill 184 History
Key: Green = existing Code. Red = new code to be enacted
Senate Bill No. 184
(By Senators Kessler (Mr. President) and M. Hall,
By Request of the Executive)
[Introduced February 15, 2013; referred to the Committee on
A BILL to amend and reenact §11-21-9 of the Code of West Virginia,
1931, as amended, relating to updating the meaning of "federal
adjusted gross income" and certain other terms used in the
West Virginia Personal Income Tax Act so the definitions
conform with the Internal Revenue Code's definitions; and
specifying effective dates.
Be it enacted by the Legislature of West Virginia:
That §11-21-9 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-9. Meaning of terms.
(a) Any term used in this article has the same meaning as when
used in a comparable context in the laws of the United States
relating to income taxes, unless a different meaning is clearly required. Any reference in this article to the laws of the United
States means the provisions of the Internal Revenue Code of 1986,
as amended, and any other provisions of the laws of the United
States that relate to the determination of income for federal
income tax purposes. All amendments made to the laws of the United
December 31, 2010, January 1, 2012, but prior to
January 1, 2012, 3, 2013, shall be given effect in determining the
taxes imposed by this article to the same extent those changes are
allowed for federal income tax purposes, whether the changes are
retroactive or prospective, but no amendment to the laws of the
United States made on or after January 1, 2012, 3, 2013, shall be
given any effect.
(b) Medical savings accounts. -- The term "taxable trust" does
not include a medical savings account established pursuant to
section twenty, article fifteen, chapter thirty-three of this code
or section fifteen, article sixteen of said chapter. Employer
contributions to a medical savings account established pursuant to
said sections are not wages for purposes of withholding under
section seventy-one of this article.
(c) Surtax. -- The term "surtax" means the twenty percent
additional tax imposed on taxable withdrawals from a medical
savings account under section twenty, article fifteen, chapter
thirty-three of this code and the twenty percent additional tax imposed on taxable withdrawals from a medical savings account under
section fifteen, article sixteen of said chapter which are
collected by the Tax Commissioner as tax collected under this
(d) Effective date. -- The amendments to this section enacted
in the year
2012 2013 are retroactive to the extent allowable under
federal income tax law. With respect to taxable years that began
prior to January 1, 2013, 2014, the law in effect for each of those
years shall be fully preserved as to that year, except as provided
in this section.
(e) For purposes of the refundable credit allowed to a low
income senior citizen for property tax paid on his or her homestead
in this state, the term "laws of the United States" as used in
subsection (a) of this section means and includes the term "low
income" as defined in subsection (b), section twenty-one of this
article and as reflected in the poverty guidelines updated
periodically in the federal register by the U.S. Department of
Health and Human Services under the authority of 42 U.S.C.
NOTE: The purpose of this bill is to update the meaning of
federal adjusted gross income and certain other terms used in the
West Virginia Personal Income Tax Act by bringing them into
conformity with their meaning for Internal Revenue Code's
definitions; and specifying effective dates.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would