West Virginia 2023 Regular Session

West Virginia House Bill HB2526

Introduced
1/12/23  
Refer
1/12/23  
Engrossed
1/18/23  
Refer
1/19/23  
Refer
1/19/23  
Report Pass
2/25/23  
Enrolled
3/4/23  
Passed
3/7/23  

Caption

Relating to reducing the personal income tax

Impact

The ramifications of HB 2526 on state laws could be significant, especially with its focus on improving economic conditions by incentivizing investments in local businesses. By reducing both personal and corporate tax liabilities, it is expected to result in increased spending power for individuals and improved profitability for small enterprises. Additionally, the bill incorporates measures that ensure various groups, notably disabled veterans, receive financial relief through specific tax credits. Such incentives are designed to stimulate economic activities in the state.

Summary

House Bill 2526 aims to amend the West Virginia Code by introducing broader tax reductions, specifically targeting personal income tax. The bill proposes reduced graduated income tax rates, which may encourage economic growth by allowing citizens to retain more of their earnings. It offers special provisions for various taxpayer categories, including small businesses and eligible veterans, allowing them to benefit from tax credits related to property taxes. The changes are applicable retroactively to January 1, 2023, and aim to reduce the tax burden on residents progressively over time.

Sentiment

The general sentiment surrounding this bill is largely positive among its supporters, who advocate for the reduced tax rates as a necessary adjustment to attract and maintain business within West Virginia. Proponents argue that by easing the tax burden, the bill will stimulate financial growth, job creation, and enhance the overall quality of life for West Virginians. However, there exist concerns among some groups that these tax reductions could lead to decreased funding for public services and infrastructure, potentially impacting state finances adversely in the long run.

Contention

Debates over HB 2526 have highlighted key points of contention. Critics raise alarms regarding the risk of diminished state revenues as a result of the proposed tax cuts, worrying about the long-term implications on public funding for essential services such as education and healthcare. There are also reservations about the bill’s potential to create disparities in benefits among different socioeconomic groups if not carefully managed. The challenge remains to balance the immediate financial benefits for taxpayers with sustaining adequate public service levels and ensuring equitable treatment across all citizen groups.

Companion Bills

No companion bills found.

Previously Filed As

WV SB424

Authorizing refundable tax credit applied against personal income tax or corporation net income tax

WV HB2894

Authorizing a refundable tax credit, applied against personal income tax or corporation net income tax, as applicable, in the amount of property tax timely paid on certain vehicles

WV HB5182

Relating to receipts for payment of personal income taxes and the requirement thereof for annual renewal of vehicular registration

WV SB666

Updating definition of disabled veteran taxpayer

WV HB2121

Deceased Disabled Veteran Real Property Exemption for Widowed Spouses

WV HB5134

Deceased Disabled Veteran Real Property Exemption for Widowed Spouses

WV HB225

Reducing the personal income tax

WV SB2025

Reducing personal income tax

WV HB5024

Relating to exempting non-grantor trusts administered in this state from the personal income tax.

WV HB301

Relating to reducing the personal income tax

Similar Bills

WV SB581

Amending provisions of 2023 Farm Bill

WV HB4557

Establishing a road or highway infrastructure improvement projects or coal production and processing facilities tax credit

WV HB4088

Rare Earth Element and Critical Mineral Investment Tax Credit Act of 2022

WV HB4722

Create a credit against the severance tax to encourage private companies to make infrastructure improvements to highways, roads and bridges in this state

WV SB678

Establishing tax credit for road infrastructure improvement projects and coal production processing facilities

WV SB656

Providing tax credit for certain corporations with child-care facilities for employees

WV HB2644

West Virginia Innovation Free-Trade Business Technology Property Valuation Act and the West Virginia Innovation Free-Trade Tax Credit Act

VA HB5

Flood Relief Fund; established.