Senate Bill No. 104
(By Senators Laird, Stollings, Kessler (Mr. President), Miller
[Introduced February 13, 2013; referred to the Committee on
Agriculture and Rural Development; and then to the Committee on
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-21-12j, relating
to creating a West Virginia personal income tax modification
reducing federal adjusted gross income for persons who choose
to spay or neuter their pets.
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
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-12j. Additional modification reducing federal adjusted
(a) Allowance of modification. -- Subject to the limitations
provided in subsection (b), in addition to amounts authorized to be
subtracted from federal adjusted gross income pursuant to section
twelve of this article, a modification reducing federal adjusted
gross income is authorized in the amount of any amounts paid by the
taxpayer for the spaying and neutering of dogs and cats which are
maintained as pets in the taxpayer's household.
(1) The modification provided is allowable only as to sums
which have actually been paid.
(2) The spay or neuter surgical procedure must have been
performed by a duly licensed veterinarian on a live cat or dog.
(3) The amount of modification for each cat or dog which has
been spayed or neutered may not exceed the reasonable cost of the
spay and neuter procedures in the state.
(4) The modification is limited to no more than three
companion animals, dogs and cats, per household in any taxable
NOTE: The purpose of this bill is to provide a West Virginia
personal income tax modification reducing federal adjusted gross
income for people who have spayed or neutered their dog or cat.
This section is new; therefore, strike-throughs and
underscoring have been omitted.