Senate Bill No. 269
(By Senators Hunter, Yoder, Foster and Unger)
[Originating in the Committee on Education;
reported February 15, 2008.]
Be it enacted by the Legislature of West Virginia:
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new article, designated §11-13Y-1; and to
amend and reenact §18-2-18 of said code, all relating to
school personnel; authorizing a tax credit for new teachers in
critical needs areas; requiring the State Board of Education
to define "critical needs areas"; and eliminating a study
requirement for which the deadline for presenting the
conclusions and recommendations has passed.
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new article, designated §11-13Y-1; and that
§18-2-18 of said code be amended and reenacted, all to read as
CHAPTER 11. TAXATION.
ARTICLE 13Y. CRITICAL NEEDS TEACHERS TAX CREDITS.
§11-13Y-1. Tax credits for new critical needs teachers.
(a) Credit allowed. --
For those tax years beginning on or
after the first day of January, two thousand eight, there shall be
allowed a credit for any taxpayer, who is a new teacher employed in
a critical needs area, as the term "critical needs area" is defined
by the State Board of Education pursuant to section eighteen,
article two, chapter eighteen of this code, against personal income
taxes imposed by this state for wages paid to that teacher in the
amounts and for the time periods set forth in subsection (b) of
this section. For the purposes of this section, "new teacher"
means a person who:
(1) Is employed by a county board as a classroom teacher, as
that term is defined by section one, article one, chapter eighteen-
a of this code, but is not employed until after the effective date
of this section;
(2) Has never been employed as a classroom teacher, as that
term is defined by section one, article one, chapter eighteen-a of
this code, in this state or in any other state prior to his or her
current employment with the county board; and
(3) Has not qualified for the tax credit for the entire eight
years pursuant to subsection (b) of this section.
(b) Amount of credit.
-- For the first three years of
employment by a new teacher in a critical needs area, the tax
credit is one thousand dollars. For the fourth through the eighth
years of employment by a new teacher in a critical needs area, the
tax credit is five hundred dollars.
(c) Legislative rule.
-- The Tax Commissioner shall propose a legislative rule for legislative approval in accordance with the
provisions of article three, chapter twenty-nine-a of this code to
implement this section.
CHAPTER 18. EDUCATION.
ARTICLE 2. STATE BOARD OF EDUCATION.
§18-2-18. Tax credits for new teachers in critical needs areas;
(a) New teachers hired to teach in critical needs areas are
entitled to receive credit against their state personal income tax
liability pursuant to article thirteen-y, chapter eleven of this
(b) On or before the first day of July, two thousand eight,
the state board shall develop and approve a definition of "critical
needs areas" and communicate the definition to the State Tax
Department for use in determining which teachers are eligible for
the tax credit. The definition shall identify shortage areas in
both subject matter and geographic area as "critical needs areas".