West Virginia 2023 Regular Session

West Virginia House Bill HB2831

Introduced
1/19/23  

Caption

Relating to limiting the personal income tax

Impact

The proposed changes in HB 2831 would significantly affect personal income taxation in West Virginia. By exempting the initial $20,000 from taxation, the bill provides immediate financial relief for residents earning lower incomes, which could lead to increased disposable income. Moreover, the fixed 3% tax on income above this threshold aims to simplify the tax calculation process and provide a predictable taxation model for higher earnings. These changes potentially align with broader trends towards tax reform that seek to benefit middle and lower-income earners.

Summary

House Bill 2831 aims to amend the Code of West Virginia by introducing a new section that establishes a specific tax structure for personal income. Under this bill, the first $20,000 of taxable income would be exempt from personal income tax, while any income exceeding this amount would be subjected to a fixed tax rate of 3%. This adjustment intends to alleviate the tax burden for lower-income individuals, potentially improving their financial situations.

Sentiment

The sentiment surrounding HB 2831 appears to be generally favorable, particularly among advocates for economic justice and tax relief. Supporters view the legislation as a progressive step towards reducing the tax burden on those who are most financially vulnerable in the state. However, there are concerns raised by opposition groups regarding the long-term implications on state revenue, questioning whether such tax cuts could affect funding for essential public services.

Contention

Notable points of contention regarding HB 2831 include the concern that while tax relief for low-income residents is commendable, it may lead to fiscal challenges for the state. Critics warn that the reduction of income tax revenue could negatively impact the funding for public services and programs vital for community welfare. The bill provokes debate between immediate financial benefits for constituents and the potential long-term implications for state resources and governance.

Companion Bills

No companion bills found.

Previously Filed As

WV HB4828

Relating to limiting the personal income tax

WV HB2168

Relating to limiting the personal income tax

WV HB2526

Relating to reducing the personal income tax

WV HB237

Relating to personal income tax

WV SB2033

Relating to personal income tax

WV HB3352

To reduce the personal income tax to zero for those making the median yearly income in West Virginia

WV HB225

Reducing the personal income tax

WV HB4444

To reduce the personal income tax to zero for those who make $80,000 per year or less

WV HB4597

To reduce the personal income tax to zero for those who make $60,000 per year or less.

WV HB3351

To reduce the personal income tax to zero for those who make $60,000 per year or less.

Similar Bills

No similar bills found.