HB2868 H JUD AMT 3-24
H. B. 2868 - "A Bill to amend the Code of West Virginia, 1931,
as amended, by adding thereto a new section, designated §11-21-12i;
and amending said code by adding thereto a new article, designated
§44-16-1, §44-16-2, §44-16-3, §44-16-4, §44-16-5, §44-16-6, §44-16-
7 §44-16-8, all relating to the creation and maintenance of the
West Virginia Autistic Children's Trust Fund; creating a tax credit
for parents and guardians contributing to a qualified autistic
children's trust fund against personal income tax obligations;
providing for the limited carryover of unused tax credits;
providing for the tax effects of earnings, proceeds and
distributions for qualifying trust funds; making legislative
findings; establishing legislative purposes; definitions; providing
for the creation of trust fund; establishing eligibility criteria;
providing mechanism for disbursements and maintenance; creating
administrative account; providing for administration through the
State Treasurer; providing for establishment of advisory board;
membership of board; establishing reporting requirements."