COMMITTEE SUBSTITUTE
FOR
H. B. 3135
(By Delegates Mezzatesta, Paxton, Hubbard,
Mathews, Carmichael, Harrison and Beach)
[Originating in the Committee on Education]
[April 4, 2001]
A BILL to amend article twenty-one, chapter eleven of the code of
West Virginia, one thousand nine hundred thirty-one, as
amended, by adding thereto a new section, designated section
sixteen-a, relating to personal income taxation; and providing
a one-time personal income tax credit for certain state
residents who obtain a general education diploma.
Be it enacted by the Legislature of West Virginia:
That article twenty-one, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended by adding thereto a new section, designated section
sixteen-a, to read as follows:
PART I. GENERAL.
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-16a. West Virginia special personal income tax credit for
certain residents.
(a) A one-time, one thousand dollar West Virginia personal
income tax credit is available to any person who:
(1) Is a resident of this state;
(2) Is at least twenty-three years of age;
(3) Has not previously received a high school diploma; and
(4) Obtains a general education diploma, or "GED", from a duly
approved state program.
(b) The tax credit is available:
(1) Beginning the first day of July, two thousand one; and
(2) For only the tax year immediately following the calendar
year in which the GED is awarded.
This section is new; therefore, strike-throughs and
underscoring have been omitted.
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