H. B. 4268
(By Delegates D. Walker, Iaquinta, Smith,
Paxton, Hall, Perry)
[Introduced February 2, 2010; referred to the
Committee on Veterans' Affairs and Homeland Security then
Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, be
amended by adding thereto a new section, designated §15-1-7,
relating to exempting from certain taxation and toll fees
members of the military service of the state or United States
who are totally disabled as the result of injuries received
on active duty; and providing exceptions.
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 §15-1-7, to read as
follows:
ARTICLE 1. MILITARY FORCES OF THE STATE.
§15-1-7. Exemption from taxes and tolls for totally disabled
service members.
Notwithstanding any other provision of law to the contrary,
military service members who are totally disabled as the result of
injuries received on active duty abroad or in this state are exempt
from all state and county taxes, including personal income and
personal and property taxes. These military service members who are totally disabled are also exempt from the payment of any tolls
on any road or highway in this state when traveling to and from
medical appointments, hospital visits and other travel related to
the service injury.
Military service members who are totally disabled as the
result of injuries received on active duty abroad or in this state
are not exempt from taxation on income from a business, if the
member has a business or starts a business after the disabling
injury, nor is property owned by the business exempt from taxation.
The Tax Commissioner may promulgate procedural rules in
accordance with article three, chapter twenty-nine-a of this code,
necessary to carry out the provisions of this section.
NOTE: The purpose of this bill is to exempt from certain
taxation and toll fees members of the military service of the state
or United States who are totally disabled as the result of
injuries received on active duty.
This section is new; therefore, strike-throughs and
underscoring have been omitted.
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