WEST virginia Legislature

2020 regular session

Introduced

House Bill 4952

By Delegate Angelucci

[Introduced February 11, 2020; Referred to the Committee on Health and Human Resources then Finance]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-24a, relating to granting tax credits for employees of the West Virginia Department of Health and Human Resources Child Protective Services; and providing rule-making authority.

Be it enacted by the Legislature of West Virginia:

ARTICLE 21. PERSONAL INCOME TAX.

§11-21-24a. Tax credit for Child Protective Services employees.

(a) A person who is a resident of West Virginia and an employee of the West Virginia Department of Health and Human Resources Child Protective Services is entitled to receive a tax credit against his or her personal income tax liability, otherwise due under this article, in the amount of $1500.

(b) The State Tax Commissioner shall provide rules for reporting, filing and application of claims for the tax credit provided under this section in a manner which conforms to the rules for tax liability otherwise due.

NOTE: The purpose of this bill is to provide a personal income tax credit of $1500 for employees of the West Virginia Department of Health and Human Resources Child Protective Services.  The bill authorizes rulemaking.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.