H. B. 4462


(By Delegates Guthrie, Marshall, Poore,

Hatfield, Mahan, Perdue, Williams

and Brown)


[Introduced February 12, 2010 ; referred to the

Committee on Health and Human Resources then Finance.]


A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-12j, relating to authorizing a modification reducing federal adjusted gross income for the amount spent for medical expenses that exceed $2,000 a year .

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 j, to read as follows:

ARTICLE 21. PERSONAL INCOME TAX.

§11-21-12j. Additional modification reducing federal adjusted gross income for medical expenses.

 For taxable years beginning after December 31, 2009, in addition to amounts authorized to be subtracted from federal adjusted gross income pursuant to subsection (c), section twelve of this article, a modification reducing federal adjusted gross income is hereby authorized for medical expenses that exceed $2,000 a year in the amount for sums spent for reasonable and necessary medical expenses paid on behalf of a taxpayer and his or her minor children not to exceed $2,000, or in the case of a married couple jointly filing, on behalf of either spouse and their minor children, within the taxable year not to exceed $4,000, but only to the extent the amount is not allowable as a deduction when arriving at the taxpayer's federal adjusted gross income for the taxable year in the year payment is made.

NOTE: The purpose of this bill is to allow a modification reducing federal adjusted gross when medical expenses exceed $2,000 a year.

This section is new; therefore, it has been completely underscored.