Allowing a personal income tax deduction for a stillborn child
Impact
If passed, HB 2181 would amend Section 11-21-16 of the West Virginia Code, directly impacting state tax laws related to personal exemptions. With the inclusion of stillborn children as qualifying dependents, families would be able to reduce their taxable income, which could result in lower overall state tax obligations. The bill illustrates a legislative effort to adapt tax laws to encompass the realities of family life and loss, aiming to provide support for those grieving parents during a challenging time. Moreover, the effective date for this provision applies to stillborn children extracted after the enactment of the bill.
Summary
House Bill 2181 proposes an amendment to West Virginia's personal income tax regulations to allow for a deduction for stillborn children. The bill seeks to provide financial relief to families who experience the loss of a child through stillbirth by treating stillborn children as dependents for tax purposes. This change would enable parents to claim a personal exemption for their stillborn child, similar to benefits available for living dependents. The bill is positioned as a compassionate adjustment to the tax code, aiming to acknowledge the emotional and financial toll of stillbirth on families.
Sentiment
Overall sentiment surrounding HB 2181 appears to be positive, reflecting an understanding and recognition of the struggles faced by families who experience stillbirth. Many advocates and legislators view this measure as a necessary step towards addressing the needs of grieving families, fostering a sense of empathy and support from the state. However, while there is a general consensus on the bill's compassionate intent, some fiscal conservatives may express concerns about the implications for state revenues and whether such tax concessions are feasible within the broader budgetary context.
Contention
Notable points of contention may arise regarding the verification required for claiming the exemption, as parents would need to provide a state fetal death certificate to qualify. This requirement could be seen as an additional administrative burden on grieving parents during a vulnerable time. Additionally, the discussion around the bill might include debates over the fiscal impact on state tax revenues and whether the provision will lead to increased claims, thus affecting the state's financial metrics. As such, while the intentions behind HB 2181 are largely empathetic, the legislative process will likely require careful examination of both emotional and financial implications.