West Virginia 2023 Regular Session

West Virginia House Bill HB2152

Introduced
1/11/23  

Caption

Exempting social security benefits from personal income tax

Impact

If enacted, HB 2152 would significantly alter the state's personal income tax framework by removing social security benefits from taxable income. This change is expected to have a positive financial impact on many residents, particularly retirees and disabled individuals. Proponents of the bill argue that it aligns with efforts to support vulnerable populations, alleviating economic stress for those who may struggle to meet their daily needs. The bill underscores a commitment to ensuring that citizens living on fixed incomes are not further strained by state taxes.

Summary

House Bill 2152, introduced in the West Virginia Legislature by Delegate McGeehan, seeks to exempt social security benefits from personal income tax. The bill amends ยง11-21-12 of the West Virginia Code, aiming to relieve financial burdens on residents who rely on social security as a primary source of income. The intended effect of the bill is to ease the tax burden faced by elderly and disabled citizens, allowing them to retain more of their income for living expenses and healthcare needs.

Sentiment

The general sentiment surrounding HB 2152 appears to be favorable among supporters, particularly advocacy groups focused on the well-being of the elderly and disabled populations. Many view it as a necessary step towards enhancing the quality of life for these groups. Opponents of the bill, if any, have not been prominently mentioned in the current discussions, indicating a potential consensus on the importance of this benefit. There appears to be a strong acknowledgment of the need for fiscal measures to support these demographics.

Contention

While no significant points of contention have been identified with respect to HB 2152, the bill indirectly highlights ongoing discussions about tax policy and the state's fiscal responsibilities. Critics of similar legislation in other contexts may argue that such exemptions could lead to budgetary shortfalls. Nonetheless, in the case of HB 2152, there has been a focus on resolving the specific needs of affected populations without major opposition, suggesting that the proposal is largely seen as an equitable adjustment within the tax system.

Companion Bills

WV SB193

Similar To Exempting Social Security payments from state income tax

Similar Bills

WV SB429

Increasing exclusion from state personal income tax for members of PERS

WV HB4820

Repeal of taxing state employees pensions and social security

WV HB2208

Exempting social security benefits from personal income tax

WV HB2210

Exempting personal income earned by individuals working as teachers at primary and secondary schools from personal income tax

WV HB3270

To exempt the first $35,000 of retirement income for senior citizens in West Virginia who are 60 years and older from state income taxation

WV HB4046

Relating to taxable exemptions for surviving spouses

WV HB4306

Removing certain deductions for modification of social security income in adjusted gross income

WV HB4076

To exempt the full amount of social security benefits from personal income tax