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H. B. 2247
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(By Delegate Harrison)
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[Introduced January 15, 1999; referred to the
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Committee on Finance.]
A BILL to amend article twenty-one, chapter eleven of the code of
West Virginia, one thousand nine hundred thirty-one, as
amended, by adding thereto a new section, designated section
twenty-one, relating to the personal income tax; and
providing a fifty-dollar tax credit for each dependent child
of the taxpayer.
Be it enacted by the Legislature of West Virginia:
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That article twenty-one, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended by adding thereto a new section, designated section
twenty-one, to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-21. Credit for dependent child.
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(a)
General. -- A resident is allowed a credit against the tax otherwise due under this article in the amount of fifty
dollars for each dependent child of the resident.
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(b)
Limitations. -- The credit under this section may not
exceed the tax otherwise due under this article.
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NOTE: The purpose of this bill is to create a tax credit of
fifty dollars for each dependant child of the taxpayer.
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This section is new; therefore, strike-throughs and
underscoring have been omitted.