HB 5627
To provide for a $100 tax credit per election for service by an election official to West Virginia Personal income tax liabilities.
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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. Eligible taxpayers can receive a $100 tax credit for each election in which they serve as an official, up to a maximum of $200 per taxable year. To qualify, election officials must provide documentation to the Tax Commission and the Secretary of State, demonstrating at least half a day’s service during an election. The credit is nonrefundable and cannot be carried forward to future years.
Key provisions
- Provides a $100 tax credit per election for West Virginia election officials.
- Maximum credit of $200 per taxable year.
- Requires documentation from county commissions to verify election service.
- Tax credit must be used in the year it is earned and cannot be carried forward.
- Eligibility requires at least half a day’s service during an election.
- Documentation must be sent to the Tax Commission and the Secretary of State.
- The Tax Commissioner and Secretary of State can create rules to administer the credit.
- Requires a review and accountability report every two years.
Who is affected
- West Virginia Election Officials
- Taxpayers in West Virginia
- County Commissions
- The West Virginia Tax Commission
- The Secretary of State
Notable changes
- Creates a new tax credit specifically for election officials.
- Limits the credit to $200 per year, regardless of the number of elections served.
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