H. B. 4618


(By Delegate Webb)

[Introduced February 25, 2004; referred to the

Committee on Veterans Affairs and Homeland Security then Finance.]




A BILL to amend the code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-62a , relating to exempting from state income taxes income received by members of the armed forces while on active military duty.

Be it enacted by the Legislature of West Virginia:
That the code of West Virginia, 1931, as amended, be amended by adding thereto a new section, designated §11-21-62a , to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
PART I. GENERAL.
§11-21-62a. Income taxes of members of armed forces while in active service exempt.

Any income received, by a member of the armed forces of the United States while serving in active military duty, for the purpose of serving in the armed forces, is exempt for state income tax purposes. For purposes of this section, the term "active military duty" means full-time active duty with the armed forces of the United States, namely, the United States air force, army, coast guard, marines or navy; and service with the national guard or reserve military forces of any of such armed forces when the member
has been called to active full-time duty.


NOTE: The purpose of this bill is to exempt from state income taxes income received by members of the armed forces while on active military duty.

This section is new; therefore, strike-throughs and underscoring have been omitted.