West Virginia 2023 Regular Session

West Virginia Senate Bill SB165

Introduced
1/13/23  

Caption

Creating personal income tax credit for nurses in WV

Impact

The introduction of this bill represents a significant legislative effort to address the challenges facing the nursing workforce in West Virginia. By offering financial incentives, the state aims to alleviate some of the financial burdens on nurses, potentially improving their recruitment and retention. This initiative may lead to an increase in the number of practicing nurses, thereby contributing to improved healthcare services in the community. The legislation is strategic, considering the growing demand for nursing professionals, particularly in rural and underserved areas.

Summary

Senate Bill 165 aims to provide a personal income tax credit for nurses in West Virginia, which is intended to incentivize and encourage participation in the nursing profession. The bill proposes a tax credit of $5,000 for individual nurses and $10,000 for married couples filing jointly, subject to certain conditions. This tax credit is specifically designed to be claimed in the same taxable year as incurred, and it cannot be carried forward if unused in that year. To be eligible for the tax credit, nurses must provide documentation of their employment, showcasing their active service throughout the year or a proportional duration for part-time employment.

Sentiment

The sentiment surrounding SB165 appears largely positive, particularly among nursing advocacy groups and those who recognize the importance of supporting healthcare professionals. Proponents argue that this financial relief could bolster the nursing workforce, enhance healthcare delivery, and ultimately benefit patient care. However, there may be some contention regarding the sufficiency of the proposed credit and whether it adequately addresses the larger systemic issues in healthcare, including working conditions and wage adequacy for nurses.

Contention

While SB165 is likely to be well-received by many, there may be debates regarding its effectiveness and the financial implications for the state's budget. Critics may question whether a tax credit alone is sufficient to solve the broader issues of nurse shortages and workforce challenges. Furthermore, there could be discussions around the requirements set forth for documentation and eligibility, with some advocating for more streamlined and accessible procedures to ensure that all qualifying nurses can benefit from this tax credit.

Companion Bills

No companion bills found.

Previously Filed As

WV SB447

Creating personal income tax credit for nurses in WV

WV SB390

Creating personal income tax credit for nurses in WV

WV HB2183

Provide a state income tax credit for nurses to encourage recruitment and commitment to the profession in this state

WV SB144

Creating personal income tax credit for volunteer firefighters

WV SB424

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

WV HB3013

Provide a state income tax credit for nurses to encourage recruitment and commitment to the profession in this state

WV HB2526

Relating to reducing the personal income tax

WV SB438

Return to WV Tax Credit Act

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 HB4657

Creating the Critical Mineral Investment Tax Credit Act of 2022

Similar Bills

No similar bills found.