HOUSE CONCURRENT RESOLUTION NO. 147

(By Delegates Cann, Howell, Iaquinta, Craig, Ennis,

   Ferro, Fleischauer, Givens, Hatfield, Pethtel, Smith, Rowan,

    Walters, Ashley, Nelson, O’Neal, Pasdon, Swartzmiller,

   Longstreth, Paxton, Staggers, Stephens, Azinger and Armstead)

Requesting the Joint Committee on Government and Finance study the feasibility of providing tax relief for members of and spouses of members of the National Guard and U. S. Armed Forces Reserves upon return from deployment in areas of armed conflict or from deployment to duty assignments supporting our forces located in areas of armed conflict.

    Whereas, As the United States enters its ninth year of military action in Afghanistan and Iraq, multiple deployments of West Virginians serving in the National Guard and the United States Armed Forces continue to be deployed to areas of armed conflict or deployed to duty assignments supporting our forces located in areas of armed conflict; and

    Whereas, Between January 1, 2009 and March 1, 2011, the West Virginia National Guard has deployed 1588 members to active duty, many of whom were deployed to areas of armed conflict or deployed to duty assignments supporting our forces located in areas of armed conflict, most of whom are state residents; and

    Whereas, Many members of units of the United States Armed Forces Reserves located in West Virginia as well as members of regular active duty units of the United States Armed Forces whose home of record is West Virginia have also been deployed to areas of armed conflict or deployed to duty assignments supporting our forces located in areas of armed conflict; and

    Whereas, These military deployments of West Virginians during the longest wartime period in U. S. history has added considerable strain to military family budgets that are already shaken by the worst economic downturn in over 70 years; and

    Whereas, Those West Virginians who have volunteered and have endured great financial as well as other personal sacrifice in the service to this great state and country should be acknowledged by this state and its citizens who are served by them; and

    Whereas, Providing tax relief for these West Virginia service men and women and their families would be a fitting and proper way to recognize their service and to assist them in the cost and expense of transitioning back into civilian life upon their return from deployment; therefore, be it

    Resolved by the Legislature of West Virginia:

    That the Joint Committee on Government and Finance is hereby requested to study the feasibility of providing tax relief for members of and spouses of members of the National Guard and U. S. Armed Forces Reserves upon return from deployment in areas of armed conflict or deployment to duty assignments supporting our forces located in areas of armed conflict; and, be it

    Further Resolved, That the Joint Committee on Government and Finance report to the Legislature, on the first day of the regular session, 2012, on its findings, conclusions and recommendations, together with drafts of legislation necessary to effectuate its recommendations; and, be it

    Further Resolved, That the expense necessary to conduct this study, to prepare a report and to draft necessary legislation be paid from legislative appropriations to the Joint Committee on Government and Finance.