Senate Bill No. 19
(By Senators Jenkins and Plymale)
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         [Introduced February 13, 2013; referred to the Committee on Finance.]                              
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A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-10b, relating to personal income tax; providing a credit against that tax for fees paid for recycling; limiting the credit to $600; and granting rule-making authority.
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 follows:
ARTICLE 21. PERSONAL INCOME TAX.
PART I. GENERAL.
§11-21-10b. Credit for recycling fees.
  A credit against the tax imposed by this article shall be allowed for fees paid for recycling services under section eleven, article fifteen, section nineteen, article fifteen-a and section four, article sixteen, all of chapter twenty-two of this code. The credit may not exceed $600. The Tax Commissioner shall propose a legislative rule for legislative approval as provided in article three, chapter twenty-nine-a of this code to implement this section.


  NOTE: The purpose of this bill is to provide a credit against personal income tax for fees paid for recycling, not to exceed $600. The bill also grants rule-making authority.

  This section is new; therefore, strike-throughs and underscoring have been omitted.