West Virginia 2023 Regular Session

West Virginia Senate Bill SB498

Introduced
1/27/23  
Refer
1/27/23  
Report Pass
2/3/23  

Caption

Relating to employee jury service tax credit

Impact

If enacted, SB498 would positively affect both state laws regarding jury service and employer responsibilities. It would formally recognize the importance of jury duty as a civic responsibility and incentivize businesses to support their employees’ participation. This could lead to increased jury pool diversity, which is essential for fair trial rights. The proposed tax credits would be applicable to businesses of all sizes, thereby making it a universally appealing option for employers, especially small businesses that otherwise might struggle with the associated costs of employee absences.

Summary

Senate Bill 498, referred to as the Employee Jury Service Tax Credit Bill, seeks to implement tax credits for employers who encourage their employees to participate in jury service. The primary objective of the bill is to alleviate the financial burden faced by employees when serving on juries, which can often discourage civic duty. By providing a financial incentive for employers, the legislation aims to promote greater participation in the judicial process, thereby reinforcing the foundational concept of a jury of the peers.

Sentiment

The overall sentiment surrounding SB498 appears to be largely supportive. Many legislators and advocacy groups promote the bill as a necessary step toward upholding civic engagement. Supporters argue that it reflects a commitment to protecting employee rights and enhancing public service potential. However, there are concerns about the financial impact that such tax credits might have on state revenues and whether they could lead to misuse or complications in tax administration.

Contention

Notable points of contention include the potential fiscal implications of the tax credit and concerns over its implementation. Critics express wariness regarding whether the incentives might disproportionately favor certain industries, particularly larger corporations over smaller ones, thereby fostering inequality in jury participation encouragement. Additionally, there are ongoing debates about how to effectively monitor and evaluate the success of the bill once implemented, ensuring that it indeed serves its intended purpose and does not burden the state's tax system.

Companion Bills

No companion bills found.

Previously Filed As

WV S172

Provides paid leave for employee to attend certain events of child of employee; establishes tax credits for employer that provide those leave benefits.

WV A126

Provides family leave for employee to attend certain events of child of employee; establishes tax credits for employer that provide full paid family leave benefits.

WV A2039

Provides tax credits to small employers that rehire employees laid off for reasons of economy due to COVID-19 public health emergency.

WV A4388

Provides family leave for employee to attend certain events of child of employee; establishes tax credits for employer that provide full paid family leave benefits.

WV S2897

Provides family leave for employee to attend certain events of child of employee; establishes tax credits for employer that provide full paid family leave benefits.

WV HB4793

Tax credits for employers providing child care

WV HB605

Relating to a franchise tax credit for taxable entities that pay employees during jury selection or jury service.

WV HB433

Relating to a franchise tax credit for taxable entities that pay employees during jury selection or jury service.

WV HB3089

Tax credits for employers providing child care

WV AB3029

Income taxes: credits: employment: California New Employment Credit.

Similar Bills

No similar bills found.