SB 269 Text

COMMITTEE SUBSTITUTE
FOR

Senate Bill No. 269
(By Senators Hunter, Yoder, Foster and Unger)
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[Originating in the Committee on Education;
reported February 15, 2008.]
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A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new article, designated §11-13Y-1; and to amend and reenact §18-2-18 of said code, all relating to school personnel; authorizing a tax credit for new teachers in critical needs areas; requiring the State Board of Education to define "critical needs areas"; and eliminating a study requirement for which the deadline for presenting the conclusions and recommendations has passed.

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 article, designated §11-13Y-1; and that §18-2-18 of said code be amended and reenacted, all to read as follows:
CHAPTER 11. TAXATION.
ARTICLE 13Y. CRITICAL NEEDS TEACHERS TAX CREDITS.

§11-13Y-1. Tax credits for new critical needs teachers.

(a) Credit allowed. -- For those tax years beginning on or after the first day of January, two thousand eight, there shall be allowed a credit for any taxpayer, who is a new teacher employed in a critical needs area, as the term "critical needs area" is defined by the State Board of Education pursuant to section eighteen, article two, chapter eighteen of this code, against personal income taxes imposed by this state for wages paid to that teacher in the amounts and for the time periods set forth in subsection (b) of this section. For the purposes of this section, "new teacher" means a person who:
(1) Is employed by a county board as a classroom teacher, as that term is defined by section one, article one, chapter eighteen- a of this code, but is not employed until after the effective date of this section;
(2) Has never been employed as a classroom teacher, as that term is defined by section one, article one, chapter eighteen-a of this code, in this state or in any other state prior to his or her current employment with the county board; and
(3) Has not qualified for the tax credit for the entire eight years pursuant to subsection (b) of this section.
(b) Amount of credit. -- For the first three years of employment by a new teacher in a critical needs area, the tax credit is one thousand dollars. For the fourth through the eighth years of employment by a new teacher in a critical needs area, the tax credit is five hundred dollars.
(c) Legislative rule. -- The Tax Commissioner shall propose a legislative rule for legislative approval in accordance with the provisions of article three, chapter twenty-nine-a of this code to implement this section.
CHAPTER 18. EDUCATION.

ARTICLE 2. STATE BOARD OF EDUCATION.

§18-2-18. Tax credits for new teachers in critical needs areas; and definition.

(a) New teachers hired to teach in critical needs areas are entitled to receive credit against their state personal income tax liability pursuant to article thirteen-y, chapter eleven of this code.
(b) On or before the first day of July, two thousand eight, the state board shall develop and approve a definition of "critical needs areas" and communicate the definition to the State Tax Department for use in determining which teachers are eligible for the tax credit. The definition shall identify shortage areas in both subject matter and geographic area as "critical needs areas".

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