H. B. 2635
(By Delegates Eldridge, Rodighiero, Campbell,
Staggers, Marshall and Stephens)
[Introduced January 13, 2010; referred to the
Committee on Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-21-12i, relating
to allowing a federal adjusted gross income
deduction for the
amount spent for medical expenses
.
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 §11-21-12
i, to read as
follows:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-12i. Additional modification reducing federal adjusted
gross income for medical expenses.
For taxable years beginning after December 31, 2008, in
addition to amounts authorized to be subtracted from federal
adjusted gross income pursuant to subsection (c), section twelve of
this article,
there shall be an authorized allowable federal adjusted gross income
deduction for sums
spent for reasonable and
necessary medical expenses paid on behalf of a taxpayer and his or
her minor children, or in the case of a married couple jointly
filing, on behalf of either spouse and their minor children, within
the taxable year.
NOTE: The purpose of this bill is to allow
a federal adjusted
gross income
deduction for the amount spent for medical expenses.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.