Bill > HB5627

This bill establishes a tax credit for West Virginia residents who serve as election officials, aiming to encourage participation in the electoral process. An "election" is defined as the process of voters choosing public officials or voting on public questions, and an "election official" is a person appointed to help conduct an election according to specific state code requirements. A "taxpayer" in this context refers to an election official seeking this credit. The bill provides a nonrefundable tax credit of $100 for each election in which an individual serves as an election official, with a maximum total credit of $200 per taxable year. To qualify, an individual must provide at least a half-day of service during an election and obtain certification from their county commission, which will then be submitted to the Tax Commissioner. This certification must confirm the official met eligibility requirements, the election date, and the number of elections served. The credit is only applicable for qualified election officials serving after December 31, 2028, and any unused credit cannot be carried over to future tax years. The bill also mandates that the Secretary of State will submit a report every two years to evaluate the cost-effectiveness of this tax credit.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=5627&year=2026&sessiontype=RS&btype=bill