SB437 HFA Byrd Revised

                Delegate Byrd moves to amend the bill on page 2, by striking out the enacting section and inserting in lieu thereof, a new enacting section to read as follows:

“That  the Code of West Virginia, 1931, as amended, be amended by adding thereto a new section, designated §11-21-12j; that §19-23-7, §19-23-10, §19-23-12b, §19-23-13 and §19-23-13c of said code as amended, be amended and reenacted; that said code be amended by adding thereto a new section, designated §19-23-10a; that §29-22-18a of said code be amended and reenacted; that §29-22A-3, §29-22A-7, §29-22A-10, §29-22A-10b, §29-22A-10d, §29-22A-10e and §29-22A-12  of said code be amended and reenacted; and that §29-22C-3, §29-22C-8, §29-22C-10, §29-22C-27 and §29-22C-27a of said code be amended and reenacted, all to read as follows:”

                And,

On page 2, following the enacting section, by inserting a new section 12j, to read as follows:

Ҥ11-21-12j. Tax Deduction for persons adopting greyhound dogs used by state greyhound industry.

For taxable years beginning on January 1, 2018, in addition to amounts subtracted from federal adjusted gross income pursuant to subsection (c), section twelve of this article,  a deduction of five hundred dollars, for any state resident that adopts a greyhound dog acquired from a greyhound breeder licensed in this state, either directly from the breeder or a humane society or other non-profit organization promoting adoption of the dogs is an authorized modification reducing federal adjusted gross income.  This tax deduction expires effective January 1, 2021.