Senate Bill No. 394
(By Senator Craigo)
[Introduced February 14, 1996; 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
thirteen-a, relating to personal income tax; and deduction
for long-term nursing care purchase.
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
thirteen-a, to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-13a. West Virginia deduction for long-term nursing care
"Long-term nursing care" means nursing care as defined in
section two, article five-c, chapter sixteen of this code which
is provided for not less than twenty-four consecutive months.
Long-term nursing care may only be provided by or under the
direct supervision of a registered professional nurse and in
accordance with rules promulgated by the department of health and
A twenty-five percent deduction from the West Virginia
personal income tax imposed by this article shall be allowed for
any resident individual who purchases long-term nursing care.
NOTE: The purpose of this bill is to allow a twenty-five
percent deduction against state personal income tax for people
who buy long-term nursing care.
This section is new; therefore, strike-throughs and
underscoring have been omitted.