Introduced Version
House Bill 2475 History
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Key: Green = existing Code. Red = new code to be enacted
H. B. 2475
(By Delegate Hunt)
[Introduced February 15, 2013; referred to the
Committee on Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §9-2-13, relating to
the Department of Health and Human Resources providing
matching funds up to $2,000, dollar for dollar each calendar
year, to any funds donated by the parents of a minor into a
trust account created after the minor has been diagnosed with
an autism spectrum disorder, with the money from the trust to
be disbursed to help pay expenses for the care of the minor
and otherwise be exempt for state income tax purposes.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated §9-2-13, to read as
follows:
ARTICLE 2. DEPARTMENT OF HEALTH AND HUMAN RESOURCES, AND OFFICE OF
COMMISSIONER OF HUMAN RESOURCES; POWERS, DUTIES AND RESPONSIBILITIES GENERALLY.
§9-2-13. Provision of matching funds for trust income disbursed to
__support autistic minors.
_____(a) For purposes of this section, "autism spectrum disorder"
means one or more or a combination of the following neurobiological
conditions: Autism, Asperger syndrome, Retts syndrome or Pervasive
Development Disorder.
_____(b) The Department of Health and Human Resources shall provide
matching funds up to $2,000, dollar for dollar each calendar year,
to any funds donated by the parents of a minor into a trust account
created after the minor has been diagnosed with an autism spectrum
disorder by a licensed physician, with the money from said trust to
be disbursed to help pay expenses for the care of said minor.
Notwithstanding any other provision in the code, these matching
funds shall also be exempt for state income tax purposes.
_____(c) The Commissioner of the Department of Health and Human
Resources shall by issuance of rules forthwith, in cooperation with
the Tax Commissioner, provide guidelines to ensure uniform
standards for the aforesaid trusts to qualify for matching funds
pursuant to this section.
NOTE: This bill would require the Department of Health and
Human Resources to provide matching funds up to $2,000, dollar for
dollar each calendar year, to any funds donated by the parents of
a minor into a trust account created after the minor has been
diagnosed with an autism spectrum disorder, with the money from said trust to be disbursed to help pay expenses for the care of
said minor and otherwise be exempt for state income tax purposes.
This section is new; therefore, it has been completely
underscored.