House Bill 4534 History
H. B. 4534
(By Delegates Hartman, Perry, Shaver and Michael)
[Introduced February 14, 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 §11-21-10b, relating
to a five hundred dollar credit against personal income tax
for the purchase of new wood and pellet stoves; establishing
the performance criteria of those stoves; and a yearly two
hundred fifty dollar tax credit for the purchase of pellets.
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 five 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 January, 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 the 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.
(b) A two hundred fifty dollar credit against the tax imposed
by the provisions of this article shall be allowed each year for
the purchase of pellets that are used in pellet stoves that meet
the criteria set forth in subsection (a) of this section.
NOTE: The purpose of this bill is to permit a five hundred
dollar credit against personal income tax for the purchase of new
wood and pellet stoves that meet certain criteria. The bill also
permits a yearly two hundred fifty dollar tax credit for the
purchase of pellets.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would