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Introduced Version House Bill 3027 History

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Key: Green = existing Code. Red = new code to be enacted
H. B. 3027

(By Delegates Eldridge, Rodighiero, Ellis, Lane,

Yost, Campbell, Staggers, Marshall and Stephens)
[Introduced January 9, 2008 ; referred to the Committee

on Finance.]




A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-12h, relating to allowing a federal adjusted gross income deduction for the amount spent for medical expenses .

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 §11-21-12h
, to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-12h. Additional modification reducing federal adjusted gross income for medical expenses.

For taxable years beginning after the thirty-first day of December, two thousand seven, in addition to amounts authorized to be subtracted from federal adjusted gross income pursuant to subsection (c), section twelve of this article, there shall be an authorized allowable federal adjusted gross income deduction for sums spent for reasonable and necessary medical expenses paid on behalf of a taxpayer and his or her minor children, or in the case of a married couple jointly filing, on behalf of either spouse and their minor children, within the taxable year.


NOTE: The purpose of this bill is to allow
a federal adjusted gross income deduction for the amount spent for medical expenses.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.
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