HB 4101
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 is based on the finding that supporting larger families contributes to the state’s economic stability and workforce. It aims to recognize the financial challenges faced by these families and their positive impact on children’s development and future success.
Key provisions
- Provides a personal income tax exemption for married individuals or surviving spouses.
- The exemption applies beginning in the tax year a fourth dependent child is claimed.
- ‘Dependent child’ is defined as a qualifying child according to IRS guidelines.
- The bill considers ‘married individual’ and ‘surviving spouse’ based on IRS definitions.
- The exemption is tied to filing as a married individual or surviving spouse.
- The effective date is January 1, 2027.
Who is affected
- Married individuals
- Surviving spouses
- Families with four or more dependent children
- Taxpayers in West Virginia
Notable changes
- Creates a new tax exemption specifically for families with four or more children.
- Aligns with the state’s commitment to supporting families and children.
- Reflects findings on the benefits of children raised in married households.
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