West Virginia 2022 Regular Session

West Virginia House Bill HB2653

Introduced
1/12/22  

Caption

Providing a tax exemption for income from a qualified retirement plan used to pay for long-term care

Impact

The implementation of HB2653 is expected to have a significant impact on state laws concerning personal income tax by introducing a new exemption specifically targeting long-term care funding. This change could encourage residents to use their retirement savings for essential health services without the added concern of increased tax liabilities, ultimately promoting better financial planning for aging residents. Moreover, this bill aligns with broader efforts to support the aging population in West Virginia by facilitating access to necessary healthcare services.

Summary

House Bill 2653 aims to amend the West Virginia tax code to provide a tax exemption for payments made from qualified retirement plans, such as pensions or 401(k)s, when those funds are used to cover long-term care expenses. Specifically, the bill allows taxpayers to exempt up to $100,000 per year from their federal adjusted gross income for such payments. This measure is designed to ease the financial burden on individuals who require long-term care, whether at home or in a facility, and is applicable to the taxpayer, their spouse, parents, or dependents as defined under current tax regulations.

Sentiment

The general sentiment surrounding HB2653 appears to be positive among those advocating for the financial wellbeing of the elderly and individuals requiring long-term care. Supporters argue that the bill provides necessary relief and encourages responsible usage of retirement funds. However, there may be some contention regarding its potential fiscal implications for the state budget, as tax exemptions can affect state revenue streams, leading to concerns about adequate funding for essential public services.

Contention

Notable points of contention could arise from discussions about the long-term sustainability of such tax exemptions and their impact on state funding for health programs. Critics may question whether the tax revenue lost due to this exemption will lead to increased costs in other areas of taxation or reduced healthcare funding. Therefore, while the intent of HB2653 is widely recognized as beneficial for individuals facing long-term care needs, it is crucial to balance this with the overall health of the state's financial resources.

Companion Bills

No companion bills found.

Previously Filed As

WV HB2303

Providing a tax exemption for income from a qualified retirement plan used to pay for long-term care

WV SB585

Income tax; providing income tax exemption for beneficiary payments from certain military plans. Effective date.

WV SB585

Income tax; providing income tax exemption for beneficiary payments from certain military plans. Effective date.

WV HB2209

Exempting firefighters and volunteer firefighters from payment of income and real and personal property taxes

WV SB81

Income tax; providing exemption for retirement income. Effective date.

WV SB81

Income tax; providing exemption for retirement income. Effective date.

WV HB2217

Exempting law-enforcement officers from payment of income and personal property taxes

WV SB657

Exempting WV campus police officer retirement income from personal income tax

WV SB277

Exempting certain qualified tips from state income tax.

WV SB52

Increasing the income limit for the exemption of social security benefits and exempting certain retirement plan income from Kansas income tax.

Similar Bills

No similar bills found.