SENATE JOINT RESOLUTION NO. 5
(By Senators Tomblin, Mr. President, and Sprouse,
By Request of the Executive)
[Introduced February 9, 2000; referred to the Committee on
Military; and then to the Committee on Finance.]
Proposing an amendment to the Constitution of the State of West
Virginia, amending article X thereof by adding thereto a new
section, designated section eleven, relating to the authority
of the Legislature to exempt military pension income from
taxation; numbering and designating such proposed amendment;
and providing a summarized statement of the purpose of such
Resolved by the Legislature of West Virginia, two thirds of
the members elected to each house agreeing thereto:
That the question of ratification or rejection of an amendment
to the Constitution of the State of West Virginia be submitted to
the voters of the State at a special election to be held on
September nine in the year two thousand, which proposed amendment
is that article X thereof be amended by adding thereto a new
section, designated section eleven, to read as follows:
ARTICLE X. TAXATION AND FINANCE.
§11. Military pensions exempt from taxation.
The Legislature shall enact legislation which establishes a
nonrefundable exemption from the West Virginia personal income tax
for military pension income of veterans of the armed forces of the
United States of America.
Resolved further, That in accordance with the provisions of
article eleven, chapter three of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, such amendment is
hereby numbered "Amendment No. 1" and designated as the "United
States Military Pension Exemption Amendment". The purpose of the
amendment is summarized as follows: "To allow the Legislature to
enact by general law a nonrefundable exemption from the West
Virginia personal income tax for military pension income of
veterans of the armed forces of the United States of America."
NOTE: The purpose of this resolution is to create a
constitutional amendment allowing the Legislature to enact a
personal income tax exemption for military pension income of
veterans of United States armed forces.
This section is new, therefore, strike-throughs and
underscoring have been omitted.