H. B. 2178
(By Delegates Pulliam and Gillespie)
[Introduced January 14, 1998
; referred to the
Committee on Finance.]
A BILL to amend article twenty-seven, chapter eleven of the code
of West Virginia, one thousand nine hundred thirty-one, as
amended by adding thereto a new section, designated section
thirty-six of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to phasing out all
health provider taxes within three years.
Be it enacted by the Legislature of West Virginia:
That article twenty-seven, 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
thirty-six, to read as follows:
ARTICLE 27. HEALTH CARE PROVIDER TAXES.
§11-27-36. Reduction and abolishment of tax.
(a) The taxes imposed by sections four, five, six, thirteen, fourteen, seventeen, eighteen and nineteen of this
article shall be reduced, beginning on the first day of January,
one thousand nine hundred ninety-eight, to one and one quarter
percent. Beginning on the first day of January, one thousand
nine hundred ninety-nine, the tax shall be further reduced to
three quarters of one percent. Beginning on the first day of
January, two thousand, the tax shall be abolished.
(b) The taxes imposed by sections seven, ten and eleven of
this article shall be reduced, beginning on the first day of
January, one thousand nine hundred ninety-eight, to three and two
thirds percent. Beginning on the first day of January, one
thousand nine hundred ninety-nine, the tax shall be further
reduced to one and three quarters percent. Beginning on the
first day of January, two thousand, the tax shall be abolished.
(c) The taxes imposed by sections nine and fifteen of this
article shall be reduced, beginning on the first day of January,
one thousand nine hundred ninety-eight, to one and one half
percent. Beginning on the first day of January, one thousand
nine hundred ninety-nine, the tax shall be further reduced to
three quarters percent. Beginning on the first day of January,
two thousand, the tax shall be abolished.
(d) The tax imposed by section twelve of this article
shall be reduced, beginning on the first day of January, one thousand nine hundred ninety-eight, to one half percent.
Beginning on the first day of January, one thousand nine hundred
ninety-nine, the tax shall be further reduced to one quarter
percent. Beginning on the first day of January, two thousand,
the tax shall be abolished.
(e) The tax imposed by section sixteen of this article
shall be reduced, beginning on the first day of January, one
thousand nine hundred ninety-eight, to one and one third percent.
Beginning on the first day of January, one thousand nine hundred
ninety-nine, the tax shall be further reduced to two thirds
percent. Beginning on the first day of January, two thousand,
the tax shall be abolished.
NOTE: The purpose of this bill is to phase out the taxes
imposed on health care providers over three years, beginning on
January 1, 1998.
This section is new; therefore, strike-throughs and
underscoring have been omitted.