SENATE
HOUSE
JOINT
BILL STATUS
STATE LAW
REPORTS
EDUCATIONAL
CONTACT
home
home
Introduced Version House Bill 3290 History

   |  Email
Key: Green = existing Code. Red = new code to be enacted
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.
This Web site is maintained by the West Virginia Legislature's Office of Reference & Information.  |  Terms of Use  |   Email WebmasterWebmaster   |   © 2024 West Virginia Legislature **


X

Print On Demand

Name:
Email:
Phone:

Print