West Virginia 2022 Regular Session

West Virginia House Bill HB4730

Introduced
2/15/22  

Caption

Provide for tax credits for companies that donate to state-owned schools of higher education

Impact

The implementation of HB 4730 will amend existing tax laws in West Virginia, particularly those related to personal income and corporate net income taxes as outlined in state code 11-21-1 and 11-24-1. By creating a financial incentive for employers to contribute to higher education, the bill is expected to bolster state colleges and universities and promote the development of specialized skill sets within the local workforce. This could lead to an increase in qualified graduates ready to fill positions in various industries, ultimately aiming towards economic development and reducing skill gaps in the job market.

Summary

House Bill 4730 aims to introduce a tax credit for employers who contribute to state higher education institutions in West Virginia. Specifically, the bill establishes a structured framework where eligible taxpayers can receive a credit of 25% of their contributions, capped at $25,000 for each student graduating in a designated major supported by the taxpayer. The credit is available to employers who employ graduates in full-time positions for at least one year. This initiative is designed to encourage businesses to invest in the education of their workforce, ultimately benefiting both the employer and the state's educational ecosystem.

Sentiment

The general sentiment regarding HB 4730 appears to be optimistic among proponents who see the bill as a progressive step towards enhancing the state’s educational framework and workforce readiness. Supporters argue that investing in higher education is crucial for driving the economy forward and providing businesses with a more competent labor force. Conversely, there could be skepticism from those who might view such tax incentives as a potential loss of revenue for the state or question the feasibility of employers following through with the employment conditions stipulated in the bill.

Contention

Notable points of contention surrounding HB 4730 may arise concerning the accountability of businesses to fully uphold employment agreements and the fairness of tax incentives. Critics may raise concerns about whether the bill sufficiently ensures that the funds meant for educational contributions directly benefit the intended students and sectors within West Virginia. Additionally, discussions could forebode an examination of whether the proposed credit is adequately balanced against the potential implications for state tax revenues.

Companion Bills

No companion bills found.

Previously Filed As

WV SB73

Providing new graduates of in-state or out-of-state higher educational institution or trade school certain tax credits

WV HB4654

To provide for downstream tax credits for companies who manufacture steel and steel products in West Virginia

WV SB201

Providing tax credit to new graduates of in-state or out-of-state higher educational institution, community or technical college, or trade school

WV S1032

Provides tax credits to companies contributing to loan and loan redemption program for residents who attend institutions of higher education in State and work at such company upon graduation.

WV A1121

Provides tax credits to companies contributing to loan and loan redemption program for residents who attend institutions of higher education in State and work at such company upon graduation.

WV A1309

Provides tax credits to companies contributing to loan and loan redemption program for residents who attend institutions of higher education in State and work at such company upon graduation.

WV S809

Provides tax credits to companies contributing to loan and loan redemption program for residents who attend institutions of higher education in State and work at such company upon graduation.

WV SB61

Providing personal property tax credit to graduates of certain higher education institutions or trade schools

WV SB120

Establishing tax credit for certain physicians who locate to practice in WV

WV SB30

Providing for student loan debt data collection and report, for procedures for student loans, for disclosure of higher education costs, for a student loan ombudsman, for higher education assistance by employers, for duties of the Department of Education, Department of Banking and Securities and Department of Revenue; establishing the Student Loan Refinancing Program; authorizing the Pennsylvania Higher Education Assistance Agency to issue bonds to fund the Student Loan Refinancing Program; establishing the Student Loan Refinancing Fund; providing for student loan debt tax credit, for application for tax credit, for taxpayer eligibility, for carryover and carryback, for outreach and marketing, for guidelines, for employer incentive for higher education assistance tax credit, for application for tax credits and for carryover, carryback and assignment of tax credits; and imposing penalties.

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