H. B. 2081
(By Delegate Mezzatesta)
[Introduced January 9, 2003
; referred to the
Committee on Finance.]
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
sixteen-a, relating to personal income taxation; and providing
a one-time personal income tax credit for certain state
residents who obtain a general education diploma.
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
sixteen-a, to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
PART II. RESIDENTS.
§11-21-16a. West Virginia special personal income tax credit for
certain residents.
(a) A one-time, one thousand dollar West Virginia personal
income tax credit is available to any person who:
(1) Is a resident of this state;
(2) Is at least twenty-three years of age;
(3) Has not previously received a high school diploma; and
(4) Obtains a general education diploma, or "GED", from a duly
approved state program.
(b) The tax credit is available:
(1) Beginning the first day of July, two thousand three; and
(2) For only the tax year immediately following the calendar
year in which the GED is awarded.
NOTE: The purpose of this bill is to encourage fundamental
adult education by granting a one time $1,000 income tax credit for
persons who receive a GED.
This section is new; therefore, strike-throughs and
underscoring have been omitted.