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Committee Substitute House Bill 4534 History

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COM SUB 1 LINE
COMMITTEE SUBSTITUTE

FOR

H. B. 4534

(By Delegates Hartman, Perry, Shaver and Michael )


(Originating in the Committee on Finance)


[February 24, 2008]


A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-10b, relating allowing a credit against state personal income tax for the purchase of new wood or pellet stove; and establishing the qualifying performance criteria for those stoves.

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.
§11-21-10b. Credit for wood and pellet stoves.
(a) A one-time one hundred dollar credit against the tax imposed by the provisions of this article shall be allowed for a new wood or pellet stove: Provided, That the equipment:
(1) Be purchased on or after the first day of July, two thousand eight;
(2) Produce less than two hundred fifty thousand British thermal units (Btu) per hour heat input;
(3) Be installed in a residential dwelling within this state; and
(4) Is listed in the United States Department Environmental Protection Agency (EPA)
List of EPA Certified Wood Stoves or have 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.
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