Senate Bill No. 19
(By Senators Jenkins and Plymale)
[Introduced February 13, 2013; referred to the Committee on
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-21-10b, 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
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
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.