SB 839
Creating personal income tax credit for election officials in WV
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- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
This bill creates a personal income tax credit for West Virginia election officials. The credit is designed to encourage participation in elections by providing financial support to those who serve as appointed 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 county commissions is required to claim the credit, and the Tax Commission and Secretary of State will oversee the process.
Key provisions
- Creates a nonrefundable personal income tax credit for election officials.
- The credit is $100 per election, up to a maximum of $200 per taxable year.
- Requires at least one-half day of service during an election to be eligible.
- Requires documentation from county commissions to claim the credit.
- Documentation must be submitted to the Tax Commission and the Secretary of State.
- The credit cannot be carried forward to future years.
- The Tax Commissioner can propose rules for implementing the credit.
- A review and accountability report will be submitted every two years.
Who is affected
- West Virginia Election Officials
- Taxpayers in West Virginia
- County Commissions
- The Tax Commission
- The Secretary of State
Notable changes
- Establishes a new tax credit specifically for election officials.
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