Senate Bill No. 17
(By Senators Craigo, Tomblin, Mr. President, Chafin, Jackson,
Wooton, Bailey, Walker, Wagner, Manchin, Anderson, Plymale,
White, Whitlow, Dittmar, Bowman, Macnaughtan, Miller, Helmick,
Sharpe, Ross, Schoonover, Love, Blatnik, Grubb, Oliverio,
Wiedebusch, Buckalew, Deem, Kimble, Yoder, Boley, Minear, Scott
[Introduced January 10, 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
four-g, relating to exempting persons from income tax who
earn ten thousand dollars or less annually.
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 four-
g, to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-4g. No tax to be levied on personal adjusted gross
income of ten thousand dollars or less.
For taxable years beginning on and after the first day of
January, one thousand nine hundred ninety-six, no resident
individual of this state whose adjusted gross earned income is
ten thousand dollars or less is required to pay any amount in
personal income tax to the state notwithstanding any other
provision of law to the contrary. If the West Virginia taxable
income is not over ten thousand dollars, the tax is zero percent
of the taxable income.
NOTE: The purpose of this bill is to exempt West Virginia
residents who have an adjusted gross earned income of ten
thousand dollars or less from paying state income tax.
§11-21-4g is new; therefore, strike-throughs and
underscoring are omitted.