West Virginia 2024 Regular Session

West Virginia Senate Bill SB390

Introduced
1/12/24  

Caption

Creating personal income tax credit for nurses in WV

Impact

The implementation of SB390 is poised to significantly affect the state's tax code, specifically targeting the financial support available to nurses. By creating a tax credit that cannot be carried over to subsequent years, the bill aims to provide immediate financial relief to nurses upon their filing of personal income taxes. The bill also mandates documentation to prove eligibility, ensuring that only those who meet specific employment criteria benefit from this tax relief. This legislative move reflects the state's acknowledgment of the nursing profession's vital role in public health and attempts to stabilize and improve workforce participation in this essential field.

Summary

Senate Bill 390 seeks to establish a personal income tax credit specifically for nurses working in West Virginia. The proposed bill allows eligible nurses to receive a tax credit of up to $5,000 for individuals or $10,000 for couples filing jointly, intended to alleviate some of their financial burdens. This initiative is seen as a necessary measure to encourage more professionals to join the nursing workforce, which is crucial for meeting healthcare demands in the state, especially as the population ages and health challenges proliferate.

Sentiment

General sentiment around SB390 appears to be positive, particularly among nursing professionals and healthcare advocates who see it as a step towards recognizing the hard work and contributions of nurses. Supporters argue that this tax credit will not only support existing nurses but may also attract new talent into the profession, addressing critical shortages. However, there may be concerns among some lawmakers regarding the financial implications for the state budget and whether such incentives could be sustainable in the long run.

Contention

Some contention surrounding the bill may arise from discussions on its fiscal impact on the state's budget. Legislators are likely to debate the feasibility of allocating funds to provide these tax credits, especially in light of other pressing financial commitments within the state. Additionally, there may be discussions regarding the effectiveness of monetary incentives in improving workforce numbers compared to other strategies, such as enhancing working conditions or providing scholarships for nursing education.

Companion Bills

No companion bills found.

Previously Filed As

WV SB165

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 SB424

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

WV HB2526

Relating to reducing the personal income tax

WV HB3409

Relating to authorizing application of the manufacturing investment tax credit and the manufacturing property tax adjustment credit against personal income tax

WV HB2001

Reduce personal income tax rates by 10% for all

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 HB3096

Creating the Distribution and Manufacturing Center Tax Credit Act

WV SB101

Exempting Social Security from personal income tax

Similar Bills

No similar bills found.