SB 194
Updating definition of "disabled veteran taxpayer"
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Sign in to take action- Introduced
- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
This bill clarifies the definition of a ‘disabled veteran taxpayer’ under West Virginia law. Specifically, it states that a disabled veteran taxpayer is someone who has received an honorable discharge from the armed services and is considered at least 90 percent totally and permanently disabled due to service-connected disabilities, as determined by the Department of Veterans Affairs, or meets individual unemployability requirements based on disability ratings. The bill also defines ‘eligible widowed spouse’ and provides additional definitions related to tax terms.
Key provisions
- Defines ‘disabled veteran taxpayer’ based on VA disability ratings and honorable discharge status.
- Defines ‘eligible widowed spouse’ for tax credit eligibility.
- Clarifies the definition of ‘personal property taxes paid’.
- Defines ‘real property taxes paid’.
- Includes definitions for ‘flow-through entity’, ‘conduit entity’, and ‘pass through entity’.
- Defines ‘public service company’.
- Lists specific types of ‘motor vehicles’ included in the definition.
- Defines ‘person’ for the purposes of the article.
Who is affected
- Disabled veterans
- Veterans’ surviving spouses
- Taxpayers
- West Virginia residents
- The West Virginia Department of Veterans Affairs
Notable changes
- Specifies the criteria for determining ‘disabled veteran taxpayer’ status based on VA ratings.
- Creates a definition for ‘eligible widowed spouse’ to ensure continued eligibility for tax credits.
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