H. B. 2848
(By Delegates Harrison, Armstead,
Webb and Walters)
[Introduced March 14, 2001; referred to the
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:
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.
(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.
(b)
Limitations. -- The credit under this section may not
exceed the tax otherwise due under this article.
NOTE: The purpose of this bill is to create a tax credit of
fifty dollars for each dependent child of the taxpayer.
This section is new; therefore, strike-throughs and
underscoring have been omitted.
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