H. B. 3290
(By Delegates Webster, Caputo, Miley, Ellem, Guthrie,
Hamilton, Brown, Evans, Kominar and Cann)
[Introduced March 23, 2009; referred to the
Committee on the Judiciary then Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-21-12i, relating
to personal income tax; providing a decreasing modification to
federal adjusted gross income for income received by an
election official, pursuant to section forty-four, article
one, chapter three of the Code of West Virginia, which is
donated to a qualified charitable organization and the subject
of the federal charitable deduction; specifying effective
date.
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 section, designated §11-21-12i, to read as
follows:
ARTICLE 21. PERSONAL INCOME TAX.
PART II. RESIDENTS.
§11-21-12i. Additional modification reducing federal adjusted
income for election officials.
For taxable years beginning on and after January 1, 2009, in
addition to amounts authorized to be subtracted from federal
adjusted gross income pursuant to subsection ©, section twelve of
this article, income received by an election official, as
authorized by section forty-four, article one, chapter three of
this code, for working in any election held in the taxable year is
also an authorized modification reducing federal adjusted gross
income, but only to the extent included in adjusted gross income
for federal income tax purposes, and only to the extent that such
income has been donated to a qualified organization and only to the
extent that the donation was taken as a charitable deduction under
Section 170 of the Internal Revenue Code on the taxpayer's federal
income tax return. To be eligible for a deduction under this
section, a receipt documenting a qualified charitable donation for
the appropriate taxable year shall be provided along with the
applicable state personal income tax return.
NOTE: The purpose of this bill is to provide incentives for
the recruitment of poll workers by reducing the federal adjusted
gross income, for West Virginia personal income tax purposes, of
poll workers that donate their earnings to qualified charities.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.