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Introduced Version Senate Bill 265 History

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Senate Bill No. 265

(By Senators Unger, Snyder, Stollings, Chafin and Kessler)

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[Introduced February 16, 2009; referred to the Committee on Education; then to the Committee on Finance.]

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A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new article, designated §11-13Z-1; and to amend said code by adding thereto a new section, designated §18-2-19, all relating to authorizing a tax credit for new teachers in critical needs areas; and requiring the State Board of Education to determine standards defining "critical needs areas" in both subject areas and geographic areas.

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 §11-13Z-1; and that said code be amended by adding thereto a new section, designated §18-2-19, all to read as follows:
CHAPTER 11. TAXATION.

ARTICLE 13Z. CRITICAL NEEDS TEACHERS TAX CREDITS.
§11-13Z-1. Tax credits for new critical needs teachers.

(a) Credit allowed. -- For those tax years beginning on or after January 1, 2009, there shall be allowed a credit for any taxpayer, who is a teacher, against personal income taxes imposed by this state for wages paid to new teachers in critical needs areas of education as the term "critical needs areas" is defined by the State Board of Education under section nineteen, 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 teacher in a critical needs area, the tax credit is $1000. For the fourth through the eighth years of employment by a new teacher in a critical needs area, the tax credit is $500.
(c) Legislative rule. -- The Tax Commissioner shall propose a legislative rule for promulgation as provided in article three, chapter twenty-nine-a of this code to explain and implement this section.
CHAPTER 18. EDUCATION.

CHAPTER 18. EDUCATION.
ARTICLE 2. STATE BOARD OF EDUCATION.

§18-2-19. 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-z, chapter eleven of this code.
(b) On or before July 1, 2009, 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".

NOTE: The purpose of this bill is to authorize a tax credit for new teachers in critical needs areas. It requires the State Board of Education to determine standards defining "critical needs areas" in both subject areas and geographic areas.

These sections are new; therefore, strike-throughs and underscoring have been omitted.
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