HB107 HFA Butler and Summers 5-19 #1

Delegates Butler and Summers move to amend the bill on page thirty-two, section twelve-k, beginning on line one, by striking out subsection (a) in its entirety and inserting in lieu thereof the following:

“(a) For taxable years beginning on and after January 1, 2018, for a resident individual with a federal adjusted gross income of less than $100,000 for the taxable year, one hundred percent of federal social security benefits income that is included in federal adjusted gross income for the taxable year shall be allowed as a decreasing modification of federal adjusted gross income when determining West Virginia taxable income subject to the tax imposed by this article.”

Adopted

Rejected