WEST virginia legislature

2020 regular session

Introduced

Senate Bill 85

By Senators Baldwin, Jeffries, Ihlenfeld, Woelfel, Romano, and Facemire

[Introduced January 8, 2020; referred
to the Committee on Education; and then to the Committee on Finance]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-10b, relating to providing a credit against personal income tax for classroom teachers for nonreimbursed costs of supplies; and setting a maximum credit of $500.

Be it enacted by the Legislature of West Virginia:

ARTICLE 21. PERSONAL INCOME TAX.

§11-21-10b. Credit for classroom teacher nonreimbursed supplies.

An annual credit against the tax imposed by this article shall be allowed as follows: Up to $500 for classroom teachers (grades pre-K through 12) who use their own funds during that year for nonreimbursed classroom supplies.

NOTE: The purpose of this bill is to provide a credit against personal income tax for classroom teachers for nonreimbursed costs of supplies. The bill sets a maximum credit of $500.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.