West Virginia 2023 Regular Session

West Virginia House Bill HB2168

Introduced
1/11/23  

Caption

Providing tax credits to provide vehicles to certain persons

Impact

The implementation of HB 2168 would introduce significant changes to the Code of West Virginia, particularly by establishing a new article dedicated to tax credits for vehicle donations and purchases aimed at low-income workers. This program is anticipated to not only assist individuals in obtaining reliable transportation but also to foster partnerships between charitable organizations and automobile dealers. As the bill outlines the responsibilities of these organizations to provide financial counseling and vehicle certification, it seeks to create a structured framework for the redistribution of vehicles to those most in need, thereby potentially improving the economic landscape for vulnerable populations.

Summary

House Bill 2168 aims to enhance employment opportunities for low-income individuals in West Virginia by providing a tax credit program that incentivizes the donation and purchase of reliable vehicles. The bill stipulates that individual taxpayers can receive a refundable tax credit of up to $6,000 for donating an eligible vehicle, which must meet specific safety and reliability criteria. Additionally, licensed automobile dealers can claim the same amount for selling or donating eligible vehicles to low-income workers. The legislation is designed to support those living at or below 150 percent of the Federal Poverty Level, thereby facilitating greater access to transportation for employment purposes.

Sentiment

The sentiment surrounding HB 2168 appears to be largely positive among its supporters, who view it as a pragmatic solution to transportation barriers faced by low-income workers. Proponents argue that providing access to reliable vehicles can significantly impact employment opportunities and economic mobility. However, there may also be concerns regarding the program's effectiveness, oversight, and sufficiency of funding, particularly as the available tax credits are subject to a cap that will increase over time. The bill's success will rely on the careful implementation and coordination between various stakeholders.

Contention

While HB 2168 enjoys support for its noble intent, potential contentions may arise regarding the fiscal implications of the tax credits and the practicality of the program. Critics may question whether the allocated funding for tax credits is adequate to meet demand, or if the eligibility criteria are stringent enough to ensure that only qualified vehicles are included in the program. Additionally, the efficiency of processing tax credits and tracking their usage will likely be points of scrutiny, as transparency and accountability will be crucial in ensuring the program's credibility and success.

Companion Bills

No companion bills found.

Previously Filed As

WV HB2540

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 HB444

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

WV SB207

Providing earned income tax credit against personal income tax

WV HB641

Provides for the termination of certain tax exemptions, exclusions, credits, deductions, and other tax incentives (EG INCREASE GF RV See Note)

WV HB1281

Income tax, state; decreases certain taxes, increases amount of tax credit.

WV SB632

Income tax, state; decreases certain taxes, increases amount of tax credit.

WV SB632

Income tax, state; decreases certain taxes, increases amount of tax credit.

WV HB1281

Income tax, state; decreases certain taxes, increases amount of tax credit.

Similar Bills

No similar bills found.