Senate Bill No. 698
(By Senators Jenkins, Foster, Facemyer and Wells)
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[Introduced February 18, 2008; referred to the Committee on
Rules.]
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A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-21-12h, relating
to a modification to income subject to personal income tax for
the spaying and neutering of cats and dogs that are family
pets.
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 §11-21-12h, to read as
follows:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-12h. Additional modification reducing federal adjusted
gross income.
In addition to amounts authorized to be subtracted from
federal adjusted gross income pursuant to subsection (c), section
twelve of this article, any payment made for the spaying or
neutering of a cat or dog is also an authorized modification
reducing federal adjusted gross income for the taxable year in
which the payment is made:
Provided, That: (1) The taxpayer has
been a full-time resident of the state for the entire taxable year;
(2) the cat or dog is a family pet; (3) the cat or dog has been
owned by the tax payer for at least three consecutive months; and
(4) a licensed veterinarian performed the surgical procedure. The
income modification is limited to one hundred dollars per procedure
and two hundred dollars for any one taxable year. This
modification is available regardless of the type of return form
filed.
NOTE: The purpose of this bill is to permit a modification to
income subject to personal income tax for the spaying and neutering
of cats and dogs that are family pets.
This section is new; therefore, strike-throughs and
underscoring have been omitted.