Senate Bill No. 35
(By Senators Snyder and Plymale)
[Passed March 12, 2011; in effect ninety days from passage.]
AN ACT to amend and reenact §11-21-10a of the Code of West
Virginia, 1931, as amended, relating to raising the tax credit
for nonfamily adoptions to $4,000.
Be it enacted by the Legislature of West Virginia:
That §11-21-10a of the Code of West Virginia, 1931, as
amended, be amended and reenacted to read as follows:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-10a. Credit for nonfamily adoption.
A one time credit against the tax imposed by the provisions of
this article shall be allowed as follows:
Nonfamily adoptions. -- For nonfamily adoptions, the credit
is equal to $4,000 which may be taken in the year of the adoption
of each nonfamily child, whose age at adoption is under eighteen
years. This credit may, at the option of the taxpayer, be taken over a period of three years.
For the purpose of this section and credit "nonfamily
adoptions" means adoptions of a child or children by a taxpayer or
taxpayers who are not the father, mother, or stepparent of the