H. B. 605
(By Mr. Speaker, Mr. Kiss, and Delegate Trump)
[By Request of the Executive]
[Introduced October 21, 2001.]
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
twelve-e, relating to exempting from West Virginia personal
income tax active duty military pay received for period of
time a member of national guard or armed forces reserves is
called to active duty pursuant to Executive Order of President
of the United States for duty in "operation enduring freedom"
or domestic security duty; and providing for such exemption to
be retroactive.
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
twelve-e, to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-12e. Additional modification reducing federal adjusted
gross income.
For taxable years beginning after the thirty-first day of
December, two thousand, in addition to amounts authorized to be
subtracted from federal adjusted gross income pursuant to
subsection (c), section twelve of this article, active duty
military pay received for the period of time an individual is on
active duty as a member of the national guard or armed forces
reserves called to active duty pursuant to an Executive Order of
the President of the United States for duty in "operation enduring
freedom" or for domestic security duty is an authorized
modification reducing federal adjusted gross income, but only to
the extent the active duty military pay is included in federal
adjusted gross income for the taxable year in which it is received.
NOTE: The purpose of this bill is to exempt from West Virginia
personal income tax, income of members of the West Virginia
national guard or reserve forces who are called to active duty for
operation Enduring Freedom or for domestic security duty as a result of a call out pursuant to an Executive Order of the
President of the United States.
This section is new; therefore, strike-throughs and
underscoring are omitted.
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