House Bill 2302 History
H. B. 2302
(By Delegates Manypenny, Barill and Williams)
[Introduced February 13, 2013; referred to the
Committee on Pensions and Retirement then Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-21-12j, relating
to personal income tax; providing a personal income tax
modification for retirees who are in long-term care facilities
who also receive retirement or investment income; and defining
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 §11-21-12j, to read as
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-12j. Additional modification reducing federal adjusted
__(a) In addition to amounts authorized to be subtracted from federal adjusted gross income pursuant to subsection (c), section
twelve of this article, retirement and investment income, received
by retirees who are in long-term care facilities, is an authorized
modification reducing federal adjusted gross income, but only to
the extent the retirement and investment income is included in
federal adjusted gross income for the taxable year in which it is
__(b) For purposes of this section "long-term care facility"
means a facility where a retiree resides, or given his or her
condition is expected to reside, for not less than twelve
consecutive months for one or more necessary or medically necessary
diagnostic, preventive, therapeutic, rehabilitative, maintenance or
personal care services, provided in a setting other than an acute
care unit of a hospital.
NOTE: The purpose of this bill is to provide a personal
income tax modification for retirees who are in long-term care
facilities who also receive retirement or investment income. The
bill also defines the term "long-term care facility."
§11-21-12j is new; therefore, it has been completely