Bill Text: WV SB538 | 2018 | Regular Session | Introduced
Bill Title: Providing classroom teachers credit against personal income tax for nonreimbursed supplies
Spectrum: Slight Partisan Bill (Democrat 11-5)
Status: (Introduced - Dead) 2018-02-14 - To Education [SB538 Detail]
Download: West_Virginia-2018-SB538-Introduced.html
WEST virginia legislature
2018 regular session
Introduced
Senate Bill 538
By Senators Baldwin, Arvon, Beach, Cline, Drennan, Facemire, Jeffries, Mann, Ojeda, Plymale, Prezioso, Romano, Stollings, Woelfel, Unger, and Takubo
[Introduced February 14,
2018; Referred
to the Committee on Education; and then 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 providing a credit against personal income tax for classroom teachers for nonreimbursed costs of supplies; and setting a maximum credit of $500.
Be it enacted by the Legislature of West Virginia:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-10b. Credit for classroom teacher nonreimbursed supplies.
An annual credit against the tax imposed by this article shall be allowed as follows: Up to $500 for classroom teachers (grades pre-K through 12) who use their own funds during that year for nonreimbursed classroom supplies.
NOTE: The purpose of this bill is to provide a credit against personal income tax for classroom teachers for nonreimbursed costs of supplies. The bill sets a maximum credit of $500.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
