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Introduced Version House Bill 2611 History

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hb2611 intr
H. B. 2611


(By Delegates Williams, Beach and Perry)
[Introduced February 23, 2005; referred to the
Committee on Finance.]




A BILL to amend and reenact §11-21-4e of the Code of West Virginia, 1931, as amended, relating to volunteer emergency workers receiving a tax exemption for responding to at least twenty-five percent of all calls during the year.

Be it enacted by the Legislature of West Virginia:
That §11-21-4e
of the Code of West Virginia, 1931, as amended, be amended and reenacted to read as follows:
ARTICLE 21.
PERSONAL INCOME TAX.

§11-21-4e. Rate of tax -- Taxable years beginning on or after January 1, 1987.

(a) Rate of tax on individuals (except married individuals filing separate returns), individuals filing joint returns, heads of households, estates and trusts. -- The tax imposed by section three of this article on the West Virginia taxable income of every individual (except married individuals filing separate returns); every individual who is a head of a household in the determination of his or her federal income tax for the taxable year; every husband and wife who file a joint return under this article; every individual who is entitled to file his or her federal income tax return for the taxable year as a surviving spouse; and every estate and trust shall be determined in accordance with the following table:
If the West Virginia
taxable income is:The tax is:

Not over $10,000 .......... 3% of the taxable income

Over $l0,000 but not ...... $300.00 plus 4% of excess
over $25,000over $10,000

Over $25,000 but not ...... $900.00 plus 4.5% of excess
over $40,000over $25,000

Over $40,000 but not ...... $1,575.00 plus 6% of excess
over $60,000over $40,000

Over $60,000 ............. $2,775.00 plus 6.5% of excess
over $60,000

(b) Rate of tax on married individuals filing separate returns. -- In the case of husband and wife filing separate returns under this article for the taxable year, the tax imposed by section three of this article on the West Virginia taxable income of each spouse shall be determined in accordance with the following table:
If the West Virginia
taxable income is:The tax is:

Not over $5,000 ............... 3% of the taxable income

Over $5,000 but not ........... $l50.00 plus 4% of excess
over $l2,500over $5,000
Over $l2,500 but not .......... $450.00 plus 4.5% of
over $20,000excess over $l2,500

Over $20,000 but not .......... $787.50 plus 6% of excess
over $30,000over $20,000

Over $30,000 ................... $l,387.50 plus 6.5% of
excess over $30,000

(c) Applicability of this section. -- The provisions of this section, as amended by this act, shall be applicable in determining the rate of tax imposed by this article for all taxable years beginning after the thirty-first day of December, one thousand nine hundred eighty-six, and shall be in lieu of the rates of tax specified in section four-d of this article.
(d) Volunteer firemen and volunteer emergency technicians shall receive a tax exemption of two thousand dollars for responding to at least twenty-five percent of all calls during the year.


NOTE: The purpose of this bill is to give volunteer emergency workers a tax exemption for responding to at least twenty-five percent of all calls during the year.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.
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