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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
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
(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;
(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.