HB 2573
To amend the state tax code to provide an exemption from state income tax for families with four or more children
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Sign in to take action- Introduced
- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill proposes an exemption from West Virginia state income tax for married individuals or surviving spouses who have four or more qualifying dependent children. The bill argues that supporting larger families is beneficial for West Virginia’s economic stability and workforce. It defines key terms and specifies that the exemption would begin applying when a family has four dependent children and continues in subsequent tax years.
Key provisions
- Provides a personal income tax exemption for married individuals or surviving spouses.
- The exemption applies to families with four or more qualifying dependent children.
- Defines ‘married individual,’ ‘surviving spouse,’ and ‘dependent child’ using IRS definitions.
- The exemption begins in the tax year a family reaches four dependent children.
- The exemption applies in all subsequent tax years.
- The bill cites studies linking children raised in stable, two-parent households to better life outcomes.
- It establishes a severability clause.
- The effective date is January 1, 2026.
Who is affected
- Married individuals
- Surviving spouses
- Families with four or more children
- Taxpayers in West Virginia
Notable changes
- Creates a new section (§11-21-27) in the West Virginia Code.
- Adds a specific tax exemption based on family size.
- Relies on IRS definitions for key terms.
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