HB 5224
Creating a personal income tax credit for election officials in West Virginia.
Take action
Record your position on this measure.
Sign in to record your position, submit testimony, or contact your legislator.
Sign in to take action- Introduced
- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill creates a personal income tax credit for West Virginia election officials. The credit is intended to encourage participation in elections by providing financial assistance to those who serve as election officials. Eligible taxpayers can receive up to $100 per election they participate in, with a maximum of $200 per taxable year, provided they serve for at least one-half day. Documentation from the county commission is required to claim the credit.
Key provisions
- Provides a nonrefundable personal income tax credit for election officials.
- The credit is $100 per election, up to a maximum of $200 per taxable year.
- Taxpayers must serve at least one-half day during an election to be eligible.
- Documentation from the county commission is required to claim the credit.
- The credit cannot be carried forward to future tax years.
- The Tax Commissioner and Secretary of State will oversee the administration of the credit.
- The Secretary of State will conduct a review of the credit's effectiveness every two years.
- The credit will be available starting December 31, 2028.
Who is affected
- West Virginia Election Officials
- Taxpayers in West Virginia
- County Commissions
- The West Virginia Tax Commission
- The West Virginia Secretary of State
Notable changes
- Establishes a new tax credit specifically for election officials.
Arguments in favor
Reasons to support this legislation.
No arguments in favor have been submitted.
Submit yoursArguments opposed
Reasons to oppose this legislation.
No arguments opposed have been submitted.
Submit yours