Bill > HB5224

This bill establishes a personal income tax credit in West Virginia for individuals who serve as appointed election officials, aiming to encourage participation in the electoral process. An "election" is defined as the process by which voters choose public officials or vote on public questions, and an "election official" is a person who meets specific requirements outlined in other sections of the code. Taxpayers who serve as election officials can receive a credit of $100 for each election they work, provided they serve at least half a day, but the total credit cannot exceed $200 per taxable year. This credit is nonrefundable, meaning it can reduce tax liability but won't result in a refund if it exceeds the tax owed, and any unused credit cannot be carried over to future years. To qualify, officials must obtain certification from their county commission confirming their service and eligibility, which is then submitted to the Tax Commissioner. The bill also mandates that county commissions submit this certification to the Secretary of State, and both the Tax Commissioner and Secretary of State are empowered to create rules to implement the program. Furthermore, the Secretary of State will be required to submit a report every two years evaluating the cost-effectiveness of this tax credit, which will become effective for qualified election officials after December 31, 2028.

Justice

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=5224&year=2026&sessiontype=RS&btype=bill