| WV | SB462 | Pass | The purpose of this bill is to update the meaning of federal adjusted gross income and certain other terms used in the West Virginia Personal Income Tax Act; and specify effective dates.
[Detail][Text][Discuss] | 2024-04-23
Chapter 252, Acts, Regular Session, 2024 |
| WV | HB4880 | Pass | The purpose of this bill is to provide that the personal income tax decreasing modification for 100% of social security income shall no longer be subject to the restriction that such decreasing modification be allowable only when the federal adjusted...
[Detail][Text][Discuss] | 2024-04-22
Chapter 258, Acts, Regular Session, 2024 |
| WV | HB5024 | Pass | The purpose of this bill generally relates to the personal income tax by exempting non-granter trusts administered in this state from the personal income tax.
[Detail][Text][Discuss] | 2024-04-22
Chapter 260, Acts, Regular Session, 2024 |
| WV | HB4507 | Engross
50% | The purpose of this bill is to create a tax credit for improving facades in historic districts. The bill provides that individuals and corporations are entitled to a 25 percent tax credit of the replacement cost of a historic façade.
[Detail][Text][Discuss] | 2024-02-28
To Senate Finance Committee |
| WV | HB5574 | Intro
25% | To allow a $1,000 refundable child tax credit for all eligible for the federal tax credit
[Detail][Text][Discuss] | 2024-02-12
To House Seniors, Children, and Family Issues Committee |
| WV | HB5573 | Intro
25% | To allow a $2,000 refundable child tax credit for all eligible for the federal tax credit
[Detail][Text][Discuss] | 2024-02-12
To House Seniors, Children, and Family Issues Committee |
| WV | HB5052 | Intro
25% | The purpose of this bill is to increase the tax credit for employers providing child care for employees.
[Detail][Text][Discuss] | 2024-02-02
To House Finance Committee |
| WV | HB5051 | Intro
25% | The purpose of this bill is to provide a tax credit against the state corporate net income tax and the state personal income tax for expenditures related to the operation of existing employer-provided or sponsored childcare facilities.
[Detail][Text][Discuss] | 2024-02-02
To House Finance Committee |
| WV | HB5372 | Intro
25% | The purpose of this bill is to remove multiple severability clauses in the West Virginia Code.
[Detail][Text][Discuss] | 2024-01-30
To House Judiciary Committee |
| WV | HB5296 | Intro
25% | The purpose of this bill is to exempt wage income earned from overtime for a period of three years.
[Detail][Text][Discuss] | 2024-01-29
To House Finance Committee |
| WV | HB5334 | Intro
25% | The purpose of this bill is to provide a personal income tax credit for homestead water wells.
[Detail][Text][Discuss] | 2024-01-29
To House Agriculture & Natural Resources Committee |
| WV | HB5215 | Intro
25% | The purpose of this bill is to provide a personal income tax exemption to all volunteer firefighters who are active on 75% of all activities and calls.
[Detail][Text][Discuss] | 2024-01-26
To House Fire Departments and Emergency Medical Services Committee |
| WV | HB5205 | Intro
25% | The purpose of this bill is to increase the senior citizens' tax credit for property tax paid, and to expand the eligibility requirements for the credit.
[Detail][Text][Discuss] | 2024-01-25
To House Finance Committee |
| WV | HB5189 | Intro
25% | The purpose of this bill is to establish tax credits for parents and legal guardians whose children are in a home schooling program or private school. The bill provides for an exception. Finally, the bill provides rule-making authority.
[Detail][Text][Discuss] | 2024-01-25
To House Education Committee |
| WV | HB4878 | Intro
25% | The purpose of this bill is to update the meaning of federal adjusted gross income and certain other terms used in the West Virginia Personal Income Tax Act; and specify effective dates.
[Detail][Text][Discuss] | 2024-01-24
On 2nd reading, House Calendar |
| WV | SB508 | Intro
25% | The purpose of this bill is to exempt from state personal income taxation Non-grantor Trusts which have a tax situs in West Virginia.
[Detail][Text][Discuss] | 2024-01-23
To Senate Finance Committee |
| WV | HB4989 | Intro
25% | The purpose of this bill is to impose an additional 1.5% tax rate on nonresidents.
[Detail][Text][Discuss] | 2024-01-22
To House Finance Committee |
| WV | HB4944 | Intro
25% | The purpose of this bill is to allow a tax credit for the cost of spaying or neutering a dog or cat.
[Detail][Text][Discuss] | 2024-01-19
To House Agriculture & Natural Resources Committee |
| WV | HB4901 | Intro
25% | The purpose of this bill is to exempt the first $20,000 of income of resident individuals from personal income taxation.
[Detail][Text][Discuss] | 2024-01-18
To House Finance Committee |
| WV | HB4879 | Intro
25% | The purpose of this bill is to provide a credit against the personal income tax in the amount of 50% of the allowable federal child and dependent care credit, effective for tax years beginning on or after January 1, 2024.
[Detail][Text][Discuss] | 2024-01-17
To House Finance Committee |
| WV | HB4828 | Intro
25% | The purpose of this bill is to establish that first $20,000 of taxable income not subject to personal income tax but income in excess of that amount be subject to a fixed three percent.
[Detail][Text][Discuss] | 2024-01-17
To House Finance Committee |
| WV | HB4865 | Intro
25% | The purpose of this bill is to increase the total amount for the senior citizen homestead tax exemption and lower the threshold to 200% of federal poverty guidelines.
[Detail][Text][Discuss] | 2024-01-17
To House Finance Committee |
| WV | HB4852 | Intro
25% | The purpose of this bill is to alleviate double taxation on foreign income at the state level. The bill sunsets the credit for income tax paid on foreign income in 2070.
[Detail][Text][Discuss] | 2024-01-17
To House Finance Committee |
| WV | HB4789 | Intro
25% | The purpose of this bill is to establish a system to prohibit tax preparation software companies from charging taxpayers a fee to electronically file their West Virginia State tax returns.
[Detail][Text][Discuss] | 2024-01-16
To House Judiciary Committee |
| WV | SB460 | Intro
25% | The purpose of this bill is to provide a credit against the personal income tax in the amount of 50% of the allowable federal child and dependent care credit, effective for tax years beginning on or after January 1, 2024.
[Detail][Text][Discuss] | 2024-01-16
To Senate Finance Committee |
| WV | SB459 | Intro
25% | The purpose of this bill is to increase the senior citizens' tax credit for property tax paid, and to expand the eligibility requirements for the credit.
[Detail][Text][Discuss] | 2024-01-16
To Senate Finance Committee |
| WV | SB458 | Intro
25% | The purpose of this bill is to provide that the personal income tax decreasing modification for 100% of social security income shall no longer be subject to the restriction that such decreasing modification be allowable only when the federal adjusted...
[Detail][Text][Discuss] | 2024-01-16
To Senate Finance Committee |
| WV | HB4731 | Intro
25% | The purpose of this bill is to establish a $5,000 tax credit for all active-duty military personnel, including National Guard active-duty members and reserve members.
[Detail][Text][Discuss] | 2024-01-15
To House Veterans Affairs & Homeland Security Committee |
| WV | HB4701 | Intro
25% | The purpose of this bill is to establish the "Stay in State" tax credit that allows residents of this state who remain in state after graduating with an undergraduate or associate degree from a state institution to be granted a tax credit for the tot...
[Detail][Text][Discuss] | 2024-01-15
To House Education Committee |
| WV | SB347 | Intro
25% | The purpose of this bill is to fully eliminate state income tax for Social Security benefits received by taxpayers for taxable years beginning in 2024.
[Detail][Text][Discuss] | 2024-01-12
To Senate Finance Committee |
| WV | SB414 | Intro
25% | The purpose of this bill is to allow resident individuals to deduct from personal income tax medical expenses not reimbursed by an accident and sickness insurance policy.
[Detail][Text][Discuss] | 2024-01-12
To Senate Banking and Insurance Committee |
| WV | SB309 | Intro
25% | The purpose of this bill is to create and authorize a state child and child care tax credit.
[Detail][Text][Discuss] | 2024-01-12
To Senate Finance Committee |
| WV | SB323 | Intro
25% | The purpose of this bill is to create a tax credit related to childcare expenses.
[Detail][Text][Discuss] | 2024-01-12
To Senate Finance Committee |
| WV | SB371 | Intro
25% | The purpose of this bill is to exempt taxing capital gains on either personal income of corporate income.
[Detail][Text][Discuss] | 2024-01-12
To Senate Finance Committee |
| WV | HB4662 | Intro
25% | The purpose of this bill is to require lessees of West Virginia real estate who make natural resources royalty payments for in-state property to any nonresident lessor, to withhold West Virginia personal income tax on natural resources royalty paymen...
[Detail][Text][Discuss] | 2024-01-12
To House Finance Committee |
| WV | SB373 | Intro
25% | The purpose of this bill is to provide a tax credit against the state corporate net income tax and the state personal income tax for expenditures related to the operation of existing employer-provided or sponsored child-care facilities.
[Detail][Text][Discuss] | 2024-01-12
To Senate Finance Committee |
| WV | SB289 | Intro
25% | Exempting Social Security payments from state income tax
[Detail][Text][Discuss] | 2024-01-11
To Senate Finance Committee |
| WV | SB258 | Intro
25% | Increasing tax credit for employers providing child care for employees
[Detail][Text][Discuss] | 2024-01-11
To Senate Finance Committee |
| WV | SB209 | Intro
25% | Exempting certain irrevocable trusts from personal income tax
[Detail][Text][Discuss] | 2024-01-11
To Senate Finance Committee |
| WV | HB4597 | Intro
25% | The purpose of this bill is to reduce the amount of personal income tax paid by West Virginia taxpayers to $0 for those earning $60,000 or less.
[Detail][Text][Discuss] | 2024-01-11
To House Finance Committee |
| WV | HB4614 | Intro
25% | The purpose of this bill is to provide tax reductions and other aid to West Virginians. The bill states a purpose; provides for a child tax credit; provides for a child and dependent care tax credit; authorizes an earned income tax credit; authorizes...
[Detail][Text][Discuss] | 2024-01-11
To House Finance Committee |
| WV | SB184 | Intro
25% | The purpose of this bill is create and authorize a state child and child care tax credit.
[Detail][Text][Discuss] | 2024-01-10
To Senate Finance Committee |
| WV | HB4486 | Intro
25% | The purpose of this bill is to provide a tax credit to for-profit and nonprofit corporations to encourage the establishment of childcare facilities for the benefit of their employees. The credit for for-profit corporations would be taken against the ...
[Detail][Text][Discuss] | 2024-01-10
To House Finance Committee |
| WV | HB4568 | Intro
25% | The purpose of this bill is to exempt the full amount of social security benefits from personal income taxation.
[Detail][Text][Discuss] | 2024-01-10
To House Finance Committee |
| WV | HB4365 | Intro
25% | The purpose of this bill is to exempt personal income earned by individuals working as teachers at primary and secondary schools from personal income tax.
[Detail][Text][Discuss] | 2024-01-10
To House Education Committee |
| WV | HB4275 | Intro
25% | The purpose of this bill is to eliminate the West Virginia Greyhound Breeding Development Fund, redirect all moneys from the West Virginia Greyhound Breeding Development Fund to the State Excess Lottery Revenue Fund, and to eliminate requirements tha...
[Detail][Text][Discuss] | 2024-01-10
To House Judiciary Committee |
| WV | HB4444 | Intro
25% | The purpose of this bill is to reduce the amount of personal income tax paid by West Virginia taxpayers to $0 for those earning $80,000 or less.
[Detail][Text][Discuss] | 2024-01-10
To House Finance Committee |
| WV | HB4523 | Intro
25% | The purpose of this bill is to exempt, from state income tax, salaries of law- enforcement officers, firefighters, EMS workers, and correctional officers.
[Detail][Text][Discuss] | 2024-01-10
To House Finance Committee |
| WV | HB4406 | Intro
25% | The purpose of this bill is to provide that the first $100,000 of income filed jointly, or the first $50,000 filed individually, is exempt from the tax on social security.
[Detail][Text][Discuss] | 2024-01-10
To House Finance Committee |
| WV | HB4208 | Intro
25% | The purpose of this bill is to provide a personal income tax credit of $3,000 to parents or legal guardians who provide a year of home or private, primary, or secondary education for their children. The credit is limited to $3,000 per taxpayer and no...
[Detail][Text][Discuss] | 2024-01-10
To House Finance Committee |
