West Virginia 2023 Regular Session

West Virginia House Bill HB2635

Introduced
1/17/23  

Caption

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

Impact

The passage of HB2635 would have significant implications for state tax laws, particularly impacting the revenue generated from personal income taxes. By exempting teacher income, the state government may face challenges in balancing its budget, as it would be forgoing some amount of tax revenue that can be utilized for public services. Proponents of the bill argue that the short-term loss of revenue could be offset by the long-term benefits of attracting and retaining quality educators, which could ultimately enhance the overall educational outcomes and economic growth within the state.

Summary

House Bill 2635 aims to amend the West Virginia tax code by exempting personal income earned by individuals working as teachers at primary and secondary schools from state personal income tax. This legislation is intended to recognize the contributions of educators by providing them with a financial incentive, thereby potentially enhancing the attractiveness of teaching positions in the state. The proposed changes would amend ยง11-21-12 of the Code of West Virginia, specifically targeting educators who are instrumental in shaping the future of the community through their work in education.

Sentiment

Overall, the sentiment surrounding HB2635 appears to be supportive from the educational community and those advocating for stronger teacher compensation. Many educators and their allies view the tax exemption as a much-needed acknowledgment of their essential role in society. However, there are concerns from fiscal conservatives and some policymakers regarding the feasibility and sustainability of such tax exemptions, highlighting a division in opinion about the best methods to support educators financially.

Contention

Notable points of contention include the potential financial implications for the state's budget and whether such a tax break could lead to an over-reliance on state funding for education. Critics might argue that while the intention is positive, the bill could create an imbalance in the tax structure, prompting discussions about fairness and equity in the treatment of various professions. Additionally, some may question if this approach effectively addresses other underlying issues within the education system, such as overall funding levels and resource allocation.

Companion Bills

No companion bills found.

Previously Filed As

WV HB4365

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

WV HB2603

Exempting personal income earned by individuals working as teachers at primary and secondary schools 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 SB101

Exempting Social Security from personal income tax

WV SB347

Exempting Social Security from personal income tax

WV HB2152

Exempting social security benefits from personal income tax

WV HB4318

Exempting social security benefits from personal income tax

WV HB2792

Exempting social security benefits from personal income tax

WV SB657

Exempting WV campus police officer retirement income from personal income tax

WV SB46

Exempting Social Security benefits from personal income tax

Similar Bills

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 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 SB429

Increasing exclusion from state personal income tax for members of PERS

WV HB4076

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

WV HB4306

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

WV HB4046

Relating to taxable exemptions for surviving spouses

WV SB46

Exempting Social Security benefits from personal income tax