West Virginia 2022 Regular Session

West Virginia House Bill HB2540

Introduced
1/12/22  

Caption

Providing tax credits to provide vehicles to certain persons

Impact

The bill is expected to amend existing tax laws in West Virginia by introducing a structured way to provide financial incentives for vehicle donations, thereby enhancing the pool of vehicles available for low-income individuals. Eligible vehicles must meet specific safety and reliability standards established by certification bodies, ensuring that recipients acquire functional transportation. The Tax Commissioner will monitor and publicly report the tax credit allocations, ensuring transparency and accountability in the program's implementation.

Summary

House Bill 2540 aims to provide tax credits that will facilitate access to reliable and affordable vehicles for low-income working individuals in West Virginia. The bill allows individual taxpayers to receive refundable tax credits of up to $6,000 per certified vehicle that they donate to qualified charitable organizations. This initiative is designed to help low-income workers, defined as those earning at or below 150% of the federal poverty level, gain better access to transportation, which is often a barrier to employment.

Sentiment

General sentiment around HB2540 appears favorable among those advocating for low-income assistance and employment accessibility. Supporters argue that the bill addresses critical transport barriers faced by economically disadvantaged individuals, promoting greater independence and employment opportunities. However, some concerns might arise over the adequacy of the program's funding limitations, with the maximum allocated tax credits for the initial years set at $300,000, which rises to $1 million subsequently. These caps may restrict the program's capacity to serve all interested parties.

Contention

Notable points of contention include the feasibility of the tax credit structure and the potential reach of the bill. Critics may question whether the financial incentives provided are sufficient to stimulate significant vehicle donations and if the allocated budget will meet the demand for vehicle access among low-income workers. This bill, while well-intentioned, may face scrutiny regarding its implementation and the actual impact on the target population's mobility challenges.

Companion Bills

No companion bills found.

Previously Filed As

WV HB2168

Providing tax credits to provide vehicles to certain persons

WV HB4181

Providing tax credits to provide vehicles to certain persons

WV HB2766

Providing tax credits to provide vehicles to certain persons

WV SB207

Providing earned income tax credit against personal income tax

WV HB4793

Tax credits for employers providing child care

WV HB4486

Providing tax credits for expenditures related to the establishment and operation of employer-provided child-care facilities

WV HB2167

Exempting motor vehicles from personal property tax

WV HB3086

Exempting motor vehicles from personal property tax

WV HB444

Provides for the termination of certain tax exemptions, exclusions, credits, deductions, and other tax incentives

WV SB656

Providing tax credit for certain corporations with child-care facilities for employees

Similar Bills

WV HB2168

Providing tax credits to provide vehicles to certain persons

WV HB2766

Providing tax credits to provide vehicles to certain persons

WV HB4181

Providing tax credits to provide vehicles to certain persons

WV HB3127

Relating to Public Utilities Audit

WV SB856

Removing certain reporting requirements to Joint Committee on Government and Finance

VA HB1668

Motor vehicle sales and use tax; definition of sale price.

WV SB834

Increasing number of members for Motor Vehicle Dealers Advisory Board

VA HB875

Tangible personal property; automobile assessment.