West Virginia 2022 Regular Session

West Virginia House Bill HB2341

Introduced
1/12/22  

Caption

Reducing federal adjusted gross income for interest paid on student loans

Impact

If enacted, HB2341 could significantly impact the personal income tax landscape in West Virginia, as it would introduce a specific provision targeting student loan interest payments. This could provide financial relief to many citizens burdened by student debt, potentially encouraging more manageable repayment strategies. The Tax Commissioner is tasked with developing procedural rules to ensure proper claims for this modification, which could streamline the process for taxpayers seeking to benefit from the new provision.

Summary

House Bill 2341 aims to provide tax relief to West Virginia taxpayers who are repaying their student loans by allowing a modification to reduce federal adjusted gross income based on interest paid on such loans. The bill proposes that taxpayers can subtract the amount of interest paid during the taxable year from their federal adjusted gross income, thus potentially lowering their overall tax liability. This modification applies only if the interest paid is not already deductible under federal tax regulations.

Sentiment

The sentiment surrounding HB2341 appears to be generally positive, particularly among proponents who advocate for financial relief measures aimed at alleviating the burden of student loans. Supporters argue that this bill represents a progressive step toward addressing the student debt crisis, thus appealing to younger voters and those affected by high educational costs. However, as with many tax-related bills, there may be concerns regarding the long-term implications of such modifications on the state's revenue and budgetary priorities.

Contention

Notable points of contention may arise around the implementation and administration of this tax modification. Opponents may question the bill's potential costs versus its benefits, as any tax relief measures can strain state budgets. Moreover, there could be discussions regarding the fairness of incentivizing certain types of debt repayment over others, and how such a provision fits within the broader context of tax policy. Advocates will need to address these concerns to ensure that the bill achieves its intended goals.

Companion Bills

No companion bills found.

Previously Filed As

WV HB2068

Reducing federal adjusted gross income for interest paid on student loans

WV H5759

Allows a deduction from federal adjusted gross income for interest payments on outstanding student loans.

WV H7120

Allows a deduction from federal adjusted gross income for interest payments on outstanding student loans.

WV HB3280

Authorizing adjustment from federal adjusted gross income for certain law enforcement pension benefit payments

WV HB4213

Authorizing adjustment from federal adjusted gross income for certain law enforcement pension benefit payments

WV HB2980

Authorizing adjustment from federal adjusted gross income for certain law enforcement pension benefit payments

WV HB3468

Authorizing adjustment from federal adjusted gross income for certain law enforcement pension benefit payments

WV SB487

Extending additional modification reducing federal adjusted gross income

WV H5758

Includes payment of social security benefits to the modification reducing federal adjusted gross income on personal income taxes.

WV S0409

Includes payment of social security benefits to the modification reducing federal adjusted gross income on personal income taxes.

Similar Bills

No similar bills found.