H. B. 4452
(By Delegates White, Miley, Campbell, Caputo,
Border, Boggs, Mahan, Moore, Hunt,
Ellem and Hamilton)
[By Request of the Secretary of State]
[Introduced
February 11, 2010
; 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 §11-21-12j, relating
to personal income tax; providing a decreasing modification to
federal adjusted gross income in determining West Virginia
personal income tax liability for income received by an
election official for the tax year in which the income was
earned; disallowing carry forward of carry back of any unused
portion of the decreasing modification to another tax year;
and 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 §11-21-12j, to read as
follows:
ARTICLE 21. PERSONAL INCOME TAX.
PART II. RESIDENTS.
§11-21-12j. Additional modification reducing federal adjusted income for election officials.
For taxable years beginning on and after January 1, 2010, in
addition to amounts authorized to be subtracted from federal
adjusted gross income pursuant to subsection (c), section twelve of
this article, the amount of income received by an election
official, as authorized by section forty-four, article one, chapter
three of this code, for working in any election is an authorized
modification reducing federal adjusted gross income for the taxable
year in which the income was earned.
This modification is
available regardless of the type of return form filed: Provided,
That the amount of the decreasing modification, in combination with
all other decreasing modifications authorized pursuant to this
article, may in no event reduce taxable income below zero. Any
portion of the decreasing modification authorized by this section
that has not been applied in the tax year when the income was
earned may not be carried back to a prior tax year or carried
forward to a subsequent tax year.
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.
This section is new; therefore, it has been completely
underscored.