Senate Bill No. 265
(By Senators Unger, Snyder, Stollings, Chafin and Kessler)
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[Introduced February 16, 2009; referred to the Committee on
Education; 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 §11-13Z-1; and to
amend said code by adding thereto a new section, designated
§18-2-19, 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 §11-13Z-1; and that
said code be amended by adding thereto a new section, designated
§18-2-19, all to read as follows:
CHAPTER 11. TAXATION.
ARTICLE 13Z. CRITICAL NEEDS TEACHERS TAX CREDITS.
§11-13Z-1. Tax credits for new critical needs teachers.
(a)
Credit allowed. -- For those tax years beginning on or
after January 1, 2009, 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 section nineteen, article two,
chapter eighteen of this code, against personal income taxes
imposed by this state for wages paid to that teacher in the amounts
and for the time periods set forth in subsection (b) of this
section. For the purposes of this section, "new teacher" means a
person who:
(1) Is employed by a county board as a classroom teacher, as
that term is defined by section one, article one, chapter
eighteen-a of this code, but is not employed until after the
effective date of this section;
(2) Has never been employed as a classroom teacher, as that
term is defined by section one, article one, chapter eighteen-a of
this code, in this state or in any other state prior to his or her
current employment with the county board; and
(3) Has not qualified for the tax credit for the entire eight
years pursuant to subsection (b) of this section.
(b)
Amount of credit. -- For the first three years of
employment by a teacher in a critical needs area, the tax credit is
$1000. For the fourth through the eighth years of employment by a new teacher in a critical needs area, the tax credit is $500.
(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
section.
CHAPTER 18. EDUCATION.
CHAPTER 18. EDUCATION.
ARTICLE 2. STATE BOARD OF EDUCATION.
§18-2-19. Tax credits for new teachers in critical needs areas;
and definition.
(a) New teachers hired to teach in critical needs areas are
entitled to receive credit against their state personal income tax
liability pursuant to article thirteen-z, chapter eleven of this
code.
(b) On or before July 1, 2009, the state board shall develop
and approve a definition of "critical needs areas" and communicate
the definition to the State Tax Department for use in determining
which teachers are eligible for the tax credit. The definition
shall identify shortage areas in both subject matter and geographic
area as "critical needs 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.
These sections are new; therefore, strike-throughs and
underscoring have been omitted.
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