H. B. 2606

(By Delegate Louisos)
[Introduced February 21, 1995; referred to the
Committee on the Judiciary then Finance.]

A BILL to amend article three, chapter nine-a of the code of West Virginia, one thousand nine hundred thirty-one, as amended, by adding thereto a new section, designated section three; to amend article twenty-one, chapter eleven of said code by adding thereto a new section, designated section twelve-c; and to amend article twenty-four of said chapter by adding thereto a new section, designated section six-a, all relating to limiting the amount that may be charged for placement of a headstone provided by the veterans' administration to twenty-five dollars, and to give those who sell the headstones a fifty-dollar income tax exemption.

Be it enacted by the Legislature of West Virginia:
That article three, chapter nine-a of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended by adding thereto a new section, designated section three; to amend article twenty-one, chapter eleven of said code by adding thereto a new section, designated section twelve-c; and to amend article twenty-four of said chapter by adding thereto a new section, designated section six-a, all to read as follows:
CHAPTER 9A. VETERANS' AFFAIRS.

ARTICLE 3. STATE CEMETERY FOR VETERANS.

§9A-3-3. Maximum fee for headstone provided by veterans

administration.

The maximum fee that may be charged for the placement of a headstone provided by the veterans' administration is twenty-five dollars.
CHAPTER 11. TAXATION.

ARTICLE 21. PERSONAL INCOME TAX.

§11-21-12c. Exemption for placement of headstone provided by

veterans' administration.

Any person who is in the business of placing headstones, shall receive a fifty-dollar income tax exemption for the placement of each headstone provided by the veterans' administration in which no more than the maximum fee of twenty-five dollars provided for in section twelve-c, article twenty-one, chapter eleven, is charged.

ARTICLE 24. CORPORATION NET INCOME TAX.

§11-24-6a. Exemption for placement of headstone provided by

veterans' administration.

Any corporation which is in the business of placing headstones, shall receive a fifty-dollar income tax exemption for the placement of each headstone provided by the veterans' administration in which no more than the maximum fee of twenty-five dollars provided for in section twelve-c, article twenty-one, chapter eleven, is charged.

NOTE: The purpose of this bill is to prohibit charging more than twenty-five dollars for placement of headstones provided by the veterans' administration, and to allow those who sell the headstones to receive a fifty-dollar income tax exemption.

Section three, article three, chapter nine-a; section twelve-c, article twenty-one, and section six-a, article twenty-four of chapter eleven are new; therefore, strike-throughs and underscoring have been omitted.