Senate Bill No. 547
(By Senator Sprouse)
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[Introduced February 18, 2000; referred to the Committee
on Finance.]
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A BILL to amend and reenact section four-e, article twenty-one,
chapter eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to eliminating the
income tax on persons or married couples earning less than
fifteen thousand dollars a year.
Be it enacted by the Legislature of West Virginia:
That section four-e, article twenty-one, chapter eleven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-4e. Rate of tax -- Taxable years beginning on or after
January 1, two thousand one.
(a) Rate of tax on individuals (except married individuals
filing separate returns), individuals filing joint returns, heads
of households, estates and trusts.
-- The tax imposed by section
three of this article on the West Virginia taxable income of every
individual (except married individuals filing separate returns);
every individual who is a head of a household in the determination
of his or her federal income tax for the taxable year; every
husband and wife who file a joint return under this article; every
individual who is entitled to file his or her federal income tax
return for the taxable year as a surviving spouse; and every estate
and trust shall be determined in accordance with the following
table:
If the West Virginia
taxable income is:The tax is:
Not over $10,0003% of the taxable income
Over $l0,000 $15,000 but not$300.00 plus 4% of excess
over $25,000over $10,000 $15,000
Over $25,000 but not$900.00 plus 4.5% of excess
over $40,000over $25,000
Over $40,000 but not$1,575.00 plus 6% of excess
over $60,000over $40,000
Over $60,000 $2,775.00 plus 6.5% of excess
over $60,000
(b) Rate of tax on married individuals filing separate
returns.
-- In the case of husband and wife filing separate returns
under this article for the taxable year, the tax imposed by section
three of this article on the West Virginia taxable income of each
spouse shall be determined in accordance with the following table:
If the West Virginia
taxable income is:The tax is:
Not over $5,0003% of the taxable income
Over $5,000 $7,500 but not$l50.00 plus 4% of excess
over $l2,500over $5,000 $7,500
Over $l2,500 but not$450.00 plus 4.5% of
over $20,000excess over $l2,500
Over $20,000 but not$787.50 plus 6% of excess
over $30,000over $20,000
Over $30,000$l,387.50 plus 6.5% of
excess over $30,000
(c) Applicability of this section.
-- The provisions of this
section, as amended by this act, shall be applicable in determining
the rate of tax imposed by this article for all taxable years
beginning after the thirty-first day of December, one thousand nine
hundred eighty-six two thousand, and shall be in lieu of the rates
of tax specified in section four-d of this article.
NOTE: The purpose of this bill is to eliminate the income tax
on persons and married couples earning less than $15,000 a year.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.