H. B. 2125
(By Delegate Carper)
[Introduced February 16, 1993; referred to the
Committee on Finance.]
A BILL to amend and reenact section thirteen, article twenty-one,
chapter eleven of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to West
Virginia income tax liability; and providing that a taxpayer
sixty-five years of age or older may deduct certain health
care costs from the taxpayer's taxable income.
Be it enacted by the Legislature of West Virginia:
That section thirteen, article twenty-one, chapter eleven of
the code of West Virginia, one thousand nine hundred thirty-one,
as amended, be amended and reenacted to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-13. West Virginia deduction of resident individual and
resident married filing jointly for health care
expenses for a taxpayer over sixty-five years of
age or older.
A West Virginia taxpayer aged sixty-five years of age or
older may deduct from his or her West Virginia taxable income anyamounts expended by the taxpayer to pay for health care services
for the taxpayer or the taxpayer's dependents. The tax
commissioner shall provide a line on the tax return forms for
eligible taxpayers to claim the deduction provided for in this
section.
NOTE: The purpose of this bill is to allow a deduction from
the West Virginia taxable income of a taxpayer sixty-five years
of age or older for amounts expended to pay for the cost of
health care services.
This section has been completely rewritten, therefore,
underscoring and strike-throughs have been omitted.
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