West Virginia 2022 Regular Session

West Virginia House Bill HB3116

Introduced
1/12/22  

Caption

Establish an Earned Income Tax Credit

Impact

The implementation of HB 3116 is expected to have significant implications for low-income taxpayers in West Virginia. By introducing an EITC, it encourages economic stability for working families, enhancing their ability to invest in essential needs and reducing poverty levels. The phase-in structure of the credit reflects a commitment to gradually increasing the state's support for its low-income population, providing an essential safety net as household earnings can vary annually. A strong commitment from the legislature would affirm efforts to boost the local economy by helping families keep more of their earnings.

Summary

House Bill 3116 aims to establish a refundable Earned Income Tax Credit (EITC) for low-income taxpayers in West Virginia. This bill proposes an amendment to the state's personal income tax code, allowing eligible residents who qualify for the federal EITC to claim a refund against their state income tax. The refund is designed to gradually increase over the years, starting at 25% of the federal EITC and advancing to 28% over a five-year period, with a specific requirement that only full-year residents can claim this credit. By providing this tax relief, the bill seeks to alleviate financial pressures on low-income individuals and families within the state.

Sentiment

The general sentiment surrounding HB 3116 appears positive among supporters who recognize the long-term benefits of supporting low-income households through tax credits. Advocacy for low-income families, as well as comments from proponents, emphasize the need for state policies that uplift economically vulnerable populations. However, some critics may express concerns regarding the bill's effectiveness in addressing systemic poverty and whether the phase-in approach sufficiently meets immediate needs. The sentiment tends to be optimistic, reflecting a growing awareness of the importance of such tax relief in state policy.

Contention

While discussions around HB 3116 have primarily focused on the potential benefits of introducing a refundable tax credit, there may be contention regarding the fiscal impact of this credit on state revenue. Opponents could raise concerns about budget constraints and the sustainability of implementing such tax cuts over time. Furthermore, debates may center on whether the targeted approach of the EITC effectively addresses broader economic issues or if there should be more expansive measures to support low-income populations. Overall, while the bill garners support, understanding its ramifications on state funding and low-income support is crucial.

Companion Bills

No companion bills found.

Previously Filed As

WV HB1112

Earned Income And Child Tax Credits

WV SB207

Providing earned income tax credit against personal income tax

WV HB992

Income Tax - Earned Income Tax Credit - Alteration and Sunset Repeal

WV AB225

Personal income taxes: earned income credit: earned income amount.

WV SB782

Income tax, state; deductions and earned income tax credit, removes sunset.

WV SB691

Personal Income Tax Law: Earned Income Tax Credit: Young Child Tax Credit.

WV AB1498

Personal income tax: Earned Income Tax Credit.

WV AB1010

Personal income taxes: earned income tax credit.

WV AB1593

Personal income taxes: earned income credit.

WV AB75

Personal income taxes: earned income credit.

Similar Bills

No similar bills found.