Senate Bill No. 140
(By Senators Manchin, Schoonover, Buckalew, Wiedebusch,
Dittmar, Deem, Walker, Ross, Bailey, Bowman, Dugan, Boley,
Minear, Oliverio and Kimble)
[Introduced January 23, 1995; referred to the Committee
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
fifteen-a, relating to income taxes; and allowing a
deduction for all educational expenses of taxpayers who live
and are employed in West Virginia.
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
fifteen-a, to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-15a. Education cost deducted.
Moneys expended by a resident taxpayer for the educational
expenses of the taxpayer or the taxpayer's dependent may be
deducted from the gross income of the taxpayer in calculating his or her tax xliability: Provided, That the taxpayer is a resident
of and is employed in West Virginia.
The tax commissioner shall develop and implement a procedure
to allow affected taxpayers to claim this deduction.
NOTE: The purpose of this bill is to allow taxpayers to
deduct educational expenses from their gross income.
This section is new; therefore, strike-throughs and
underscoring have been omitted.