H. B. 3215
(By Mr. Speaker, Mr. Kiss (By Request))
[Introduced March 30, 2001; referred to the
Committee on Finance.]
A BILL to amend article twenty-one, chapter eleven of the code of
West Virginia, one thousand nine hundred thirty-one, as
amended, by adding thereto a new section, designated section
eight-h, relating to allowing a credit against personal income
tax for the purchase of a bicycle helmet.
Be it enacted by the Legislature of West Virginia:
That article twenty-one, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended by adding thereto a new section, designated section
eight-h, to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-8h. Credit for bicycle helmet purchase.
A person purchasing a bicycle helmet shall receive a credit
against the tax imposed by the provisions of this article in an
amount not to exceed fifty dollars
towards the purchase cost of the bicycle helmet. The credit may not exceed the taxpayer's total tax
liability under the other provisions of this article. The credit
is effective for tax years beginning after the thirty-first day of
December, two thousand.
NOTE: The purpose of this bill is to allow a $50 personal
income tax credit towards the purchase of a bicycle helmet.
This section is new; therefore, strike-throughs and
underscoring have been omitted.