West Virginia 2023 Regular Session

West Virginia House Bill HB2193

Introduced
1/11/23  

Caption

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

Impact

If enacted, HB 2193 is likely to have significant implications for the state's income tax framework, particularly concerning how social security income is treated. It is expected to provide tax relief to residents receiving social security, which could affect their financial stability and contribute to a broader economic impact within West Virginia by increasing disposable income for this demographic. This change may also encourage discussions about the state's fiscal policies and their alignment with federally established tax guidelines on retirement income.

Summary

House Bill 2193 proposes amendments to ยง11-21-12 of the Code of West Virginia, focusing on personal income tax. The main change involves removing the deduction limitations for the modification of social security income in adjusted gross income. This legislative measure is aimed at providing a more favorable tax treatment to individuals receiving social security benefits, potentially allowing them to retain a larger portion of their income after taxes. By eliminating these deductions, the bill seeks to simplify the taxation process for social security recipients and impact their overall tax liability positively.

Sentiment

The sentiment surrounding HB 2193 appears to be largely positive among advocates for senior citizens and social security recipients. Supporters view the bill as a necessary reform to enhance the financial well-being of those reliant on social security income, particularly in the context of rising living costs. However, there may be apprehensions about the potential fiscal consequences of altering tax deductions, suggesting a balance between providing relief and maintaining the state's budgetary health.

Contention

Notable points of contention surrounding HB 2193 may involve debates on the long-term sustainability of removing deduction limitations, as critics might argue it could negatively impact state revenues. Concerns could also arise regarding whether these tax benefits would disproportionately favor specific groups, thereby creating disparities within the broader taxpayer base. Hence, the discussions on this bill could frame a larger conversation about tax fairness and the obligations of the state towards its aging population.

Companion Bills

No companion bills found.

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