H. B. 2204
(By Delegates Boggs, Ireland and Reynolds)
[Introduced February 13, 2013; referred to the
Committee on Energy, Industry and Labor, Economic
Development and Small Business then Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-21-10b, relating
to allowing a credit against state personal income tax for the
purchase of new wood or pellet stove; allowing a tax credit
for the purchase of wood pellets within West Virginia; and
establishing the qualifying performance criteria for those
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 §11-21-10b, to read as
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-10b. Credit for wood and pellet stoves.
__(a) A one-time $300 credit against the tax imposed by the provisions of this article shall be allowed for a new wood or
pellet stove if the equipment:
__(1) Is purchased on or after July 1, 2012;
__(2) Produces less than two hundred thousand fifty British
thermal units (BTU) per hour heat input;
__(3) Is installed in a residential dwelling within this state;
__(4) Is listed in the United States Environmental Protection
Agency (EPA) List of EPA certified wood stoves or has a certificate
of performance from a currently EPA certified wood stove testing
laboratory. All must show:
__(A) A noncatalytic wood stove with emissions of 4.5 grams of
smoke per hour or less; or
__(B) A catalytic wood or pellet stove with emissions of 2.5
grams of smoke per hour or less.
__(b) An additional one-time $300 credit against the tax imposed
by this article shall also be allowed for the purchase of wood
pellets within the State of West Virginia.
NOTE: This bill shall allow a credit against state personal
income tax for the purchase of a new wood or pellet stove used in
a home within the state. The bill also creates a credit for the
purchase of wood pellets purchased in the state.
This section is new; therefore, it has been completely