H. B. 2548

         (By Delegates T. Campbell and Canterbury)

         [Introduced January 11, 2012

; referred to the

         Committee on Roads and Transportation 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 permitting an individual taxpayer to decrease his or her federal adjusted gross income up to $1,000 for nursing home expenses for the taxpayer or the taxpayer’s spouse.

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 §11-21-12j, to read as follows:

ARTICLE 21. PERSONAL INCOME TAX.

PART I. GENERAL.

§11-21-12j. Deduction for nursing home expenses.

    In addition to amounts authorized to be subtracted from federal adjusted gross income pursuant to subsection (c), section twelve of this article, any payment up to $1,000 during the taxable year for nursing home expenses attributable to either the taxpayer or the taxpayer’s spouse is an authorized modification reducing federal adjusted gross income, 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 which the payment is made.

    NOTE: The purpose of this bill is to permit an individual taxpayer to decrease his or her federal adjusted gross income up to $1,000 for nursing home expenses for the taxpayer or the taxpayer’s spouse.

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