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Introduced Version Senate Bill 217 History

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Senate Bill No. 217

(By Senators Unger, Kessler, McCabe, Sprouse, Hunter and Foster)

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[Introduced February 18, 2005; referred to the Committee on Education; and then to the Committee on Finance.]

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A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new article, designated §11-13V-1 and §11- 13V-2; and to amend said code by adding thereto a new section, designated §18B-10-7c, all relating generally to incentives for the general education degree.

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 article, designated §11-13V-1 and §11-13V- 2; and that said code be amended by adding thereto a new section, designated §18B-10-7c, all to read as follows:
CHAPTER 11. TAXATION.

ARTICLE 13V. GED ASSISTANCE INCENTIVE TAX CREDIT.
§11-13V-1. Credit allowed; amount and duration of credit; recapture of credit and effective date.

(a) There shall be allowed to eligible taxpayers a credit against the taxes imposed in articles twenty-one, twenty-three and twenty-four of this chapter. For the purposes of this article, "eligible taxpayer" means a person, firm, partnership, corporation or other entity who enters a learning contract with an employee as required for the tuition discount provided in section seven-c, article ten, chapter eighteen-b of this code and allows an employee a minimum of five hours per week paid release time to study for the general education degree. Such credit shall be in an amount equal to half of the employee's hourly salary for release time, up to a maximum of one thousand two hundred fifty dollars. In the event an eligible taxpayer enters into a learning contract and allows more than one employee a minimum of five hours per week paid release time to study for the general education degree, the credit allowed shall be multiplied by the number of such employees.
(b) The credit set forth in this article shall apply to personal income tax liabilities, corporation net income tax liabilities and business franchise tax liabilities arising after the thirty-first day of December, two thousand five.
§11-13V-2. Application of credit; limitation of credit; tax commissioner to promulgate forms and legislative rule; notice of credit.


(a) The credit allowed in this article shall be first applied to a taxpayer's business franchise tax liability, and then to either the taxpayer's personal income tax liability or corporation net income tax liability, as the case may be.
(b) The credit allowed in this article shall not be refundable, not carried forward nor backward to other tax years.
(c) The state tax commissioner shall promulgate legislative rules pursuant to chapter twenty-nine-a of this code regarding the applicability, method of claiming of the credit, recapture of the credit and documentation necessary to claim the credit herein allowed.
(d) The state tax commissioner shall develop a written notice setting forth the availability of this credit and shall transmit this notice to employers in the state.
CHAPTER 18B. HIGHER EDUCATION.

ARTICLE 10. FEES AND OTHER MONEY COLLECTED AT INSTITUTIONS OF HIGHER EDUCATION.

§18B-10-7c. Tuition waivers for full-time employees who have earned their GED.

(a) The governing boards shall make provision for institutions under their respective jurisdictions to award a tuition discount for undergraduate courses at state institutions of higher education for eligible students, beginning with incoming freshmen in the fall, two thousand five, semester or term. For purposes of this section an eligible student is a person who: (1) has been out of secondary school for at least three years; (2) has entered into a learning contract with an adult education program and their employer and completed such learning contract; and (3) has earned a GED within the preceding one year period.
(b) The discount provided for in this section shall be in the amount of two hundred fifty dollars per semester for a maximum of four semesters.
(c) Any award under this section is in addition to the number of fee waivers permitted in sections five and six of this article for undergraduate, graduate and professional schools.
(d) No student who is enrolled in an institution of higher education as of the effective date of this section is eligible for a tuition discount under the provisions of this section.
(e) Documentation of the learning contract required by this section shall be maintained by the adult education program. The adult education program shall submit a copy of the learning contract within ten days of its execution to the employee, the employer and the West Virginia Department of Education. The adult education program shall retain the original contract for three years following the employee's completion of the program. The adult education program shall submit monthly attendance records to the West Virginia Department of Education and the employer.
NOTE: The purpose of this bill is to create incentives to encourage West Virginia workers to obtain the GED and incentives to encourage West Virginia employers to allow their employees to study for and obtain a GED.

This is an interim bill that was proposed for introduction in the 2005 Legislative Session by the Legislative Oversight Commission on Workforce Investment for Economic Development.

§11-13V-1, §11-13V-2 and §18B-10-7c are new; therefore, strike-throughs and underscoring have been omitted.
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