Senate Bill No. 383
(By Senators Manchin, Helmick, Ross, Plymale
Anderson, Dittmar, Jones, Miller, Craigo and Bailey)
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[Introduced February 18, 1994; referred to the Committee
on Finance.]
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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
fifteen-a, relating to personal income tax; and allowing a
deduction from a taxpayer's personal income tax liability
for contributions to state-supported colleges and
universities.
Be it enacted by the Legislature of West Virginia:
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
fifteen-a, to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-15a. West Virginia itemized deduction for contribution
to state supported colleges and universities.
A deduction from state gross income shall be allowed
taxpayers who make contributions of money to state supported
colleges and universities.
The tax commissioner shall provide a separate line item on
income tax forms for taxpayer use in claiming this deduction.
NOTE: The purpose of this bill is to allow a deduction from
the West Virginia personal income tax for taxpayer contributions
to state supported colleges and universities.
This section is new; therefore, strike-throughs and
underscoring have been omitted.
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