West Virginia 2024 Regular Session

West Virginia House Bill HB5374

Introduced
1/31/24  

Caption

Creating the Strong Family Tax Credit

Impact

Under HB5374, the West Virginia Department of Human Services is tasked with designating eligible charitable organizations and ensuring that they comply with certain criteria. This includes conducting background checks on volunteers and staff, ensuring that funds are used directly for intended services, and requiring annual audits. The bill limits the potential tax credit to $10,000 per year, non-refundable, and specifies that these contributions must support local services that align with state efforts to strengthen families. This legislative change would create a formal structure for promoting charitable giving, which could enhance services available to vulnerable populations.

Summary

House Bill 5374 establishes the Strong Family Tax Credit, aimed at incentivizing charitable contributions to specified organizations in West Virginia. It seeks to provide a tax credit to taxpayers who donate to eligible 501(c)(3) organizations that offer services to families and children. These services range from preventing child abuse and neglect to providing educational materials and workforce development for families in need. The overarching goal of the bill is to support local charitable efforts that directly aid family structures across the state.

Sentiment

The sentiment around HB5374 appears to be generally supportive among lawmakers who see it as a positive step toward bolstering community support systems. Advocates argue that enhancing the capacity of charitable organizations will help address critical needs in child welfare and family services. However, there may also be contention surrounding the restrictions placed on eligible organizations, primarily those that provide abortions or have significant funding discrepancies with the Department of Human Services. These stipulations may raise concerns among some groups regarding access to charitable support based on moral or political grounds.

Contention

Notably, the bill specifies that organizations which provide abortion services are ineligible for the tax credit, which has sparked debate regarding access to comprehensive support for families. Additionally, the requirement that organizations report on their funding usage could be perceived as a hurdle for smaller charities. The juxtaposition of supporting family welfare while delineating which organizations can access funding has led to discussions regarding the potential impacts on community services and the autonomy of local charitable organizations.

Companion Bills

No companion bills found.

Previously Filed As

WV HB2002

Relating to providing support for families

WV HB3388

Creating the health care professionals preceptor tax credit

WV SB524

Relating to family planning services

WV HB3096

Creating the Distribution and Manufacturing Center Tax Credit Act

WV HB2393

To extend the Neighborhood Investment Program Act to July 1, 2026 and to increase the allowable tax credit

WV SB498

Relating to employee jury service tax credit

WV HB3403

Providing a tax credit for employers with childcare facilities

WV HB3415

Maternal Health and Family Support Act

WV HB3227

Providing a tax credit against the state corporate net income tax to for-profit corporations or a tax credit against payroll withholdings for nonprofit corporations for expenditures related to the establishment and operation of employer-provided child-care facilities

WV SB165

Creating personal income tax credit for nurses in WV

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