Senate Bill No. 517
(By Senators Harrison, Guills, Hunter, Rowe, Unger, Smith,
Facemyer, Caldwell, Jenkins, Minard, Ross and Minear)
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[Introduced February 13, 2003; referred to the Committee on
Finance.]
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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
twenty-one-a, relating to the personal income tax; and
providing a fifty-dollar tax credit for each dependent child
of the taxpayer.
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
twenty-one-a, to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
ยง11-21-21a. Credit for dependent child.
(a) General. -- A resident is allowed a credit against the tax otherwise due under this article in the amount of fifty dollars for
each dependent child of the resident.
(b) Limitations. -- The credit under this section may not
exceed the tax otherwise due under this article.
NOTE: The purpose of this bill is to create a tax credit of
fifty dollars for each dependent child of the taxpayer.
This section is new; therefore, strike-throughs and
underscoring have been omitted.