House Bill 2584 History
H. B. 2584
(By Delegates J. Miller, Ashley and Evans)
[Introduced February 18, 2009; referred to the
Committee on Banking and Insurance then Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-21-25, relating
to providing a deduction from personal income tax for amounts
paid for certain health insurance plans not backed by a
private employer or the government.
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 §11-21-25, to read as
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-25. Health insurance tax credit.
For tax years beginning on or after January 1, 2009, a person
filing a state income tax return is entitled to deduct from their
taxable income an amount up to $8,000 for a health insurance plan
not backed by a private employer, state or federal government. This plan shall cover a person or a person's spouse, children or
NOTE: The purpose of this bill is to provide a state tax
deduction for amounts paid for health insurance. The bill provides
up to an $8,000 tax deduction from taxable income for amounts paid
for certain health insurance plans not backed by an employer or
state or federal government.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would