West Virginia 2023 Regular Session

West Virginia House Bill HB2466

Introduced
1/11/23  

Caption

Repeal of taxing state employees pensions and social security

Impact

The proposed changes would have significant implications for state laws surrounding tax calculations for seniors and disabled individuals. By increasing the tax exemption threshold for retirement incomes, the bill would potentially lead to a reduction in tax revenues for the state, but aims to enhance the financial wellbeing of vulnerable groups in West Virginia. This legislative move is part of a broader trend among states to reassess taxation policies affecting pension plans and Social Security benefits, seeking to make retirement more affordable for residents.

Summary

House Bill 2466 aims to amend the West Virginia Code related to personal income tax by excluding certain income from retirement systems and Social Security from an individual’s adjusted gross income. Specifically, it seeks to protect the first $2,000 received from the West Virginia Public Employees Retirement System and Social Security from being taxed, thereby benefiting individuals who rely on these forms of income. The overarching intention of HB2466 is to provide relief to retirees, making their pension income more favorable from a tax perspective.

Sentiment

Overall, the sentiment surrounding HB2466 appears to be largely positive, particularly among retirees and advocacy groups for the elderly. Many view it as a step towards better financial security for those living on fixed incomes. However, some concerns have been raised regarding the potential state revenue loss and whether such exemptions could lead to increased fiscal pressure on state budgets. Proponents argue the bill reflects a compassionate approach to boosting the lives of retirees, while opponents worry about its long-term viabilities.

Contention

Notable points of contention revolve around the financial implications of the bill and its equitable distribution of benefits. Critics are wary of the bill's potential to create budgetary shortfalls and question whether such tax breaks could effectively benefit all groups equally, particularly in a state already grappling with economic challenges. Furthermore, there is a discussion on how such exemptions align with broader tax reform efforts in West Virginia, and whether focusing on retirement and disability income disadvantages other tax considerations.

Companion Bills

No companion bills found.

Previously Filed As

WV HB4820

Repeal of taxing state employees pensions and social security

WV SB289

Exempting Social Security payments from state income tax

WV SB193

Exempting Social Security payments from state income tax

WV SB101

Exempting Social Security from personal income tax

WV SB347

Exempting Social Security from personal income tax

WV SB46

Exempting Social Security benefits from personal income tax

WV HB2208

Exempting social security benefits from personal income tax

WV HB4076

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

WV HB4880

Relating to personal income tax social security exemption

WV SB458

Relating to personal income tax Social Security exemption

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 HB2210

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

WV HB2208

Exempting social security benefits from personal income tax

WV HB4306

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

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 HB4076

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

WV HB4046

Relating to taxable exemptions for surviving spouses