West Virginia 2023 Regular Session

West Virginia House Bill HB3322

Introduced
2/7/23  

Caption

To provide that the first $100K made jointly or the first $50K filing single is exempt from the tax on social security

Impact

If enacted, HB3322 would have significant implications on the state’s tax code, particularly concerning personal income taxes related to social security benefits. The legislation aligns with efforts in several states to adjust tax policies in favor of retirees, promoting the attractiveness of West Virginia as a more favorable environment for seniors. This measure could potentially lead to increased disposable income for affected individuals, thereby benefiting the local economy through increased spending.

Summary

House Bill 3322 seeks to provide tax relief by exempting a portion of social security income from state income taxes. Specifically, the bill proposes that the first $100,000 of income filed jointly, or the first $50,000 for individuals, would be exempt from this tax. This change aims to alleviate the financial burden on seniors and those reliant on social security benefits, which is particularly relevant as the population ages and more individuals enter retirement.

Sentiment

The general sentiment surrounding HB3322 appears to be positive, especially among advocates for seniors and taxpayers in the state. Supporters laud the bill for recognizing the unique financial challenges faced by retirees and aim to enhance their quality of life. However, there may be concerns regarding the long-term budget implications for the state if tax revenues are significantly reduced due to the exemption.

Contention

Despite the positive outlook, there are some points of contention that arise from discussions about HB3322. Critics may express concerns about whether this type of tax exemption sufficiently addresses the broader issues affecting all residents, particularly those who are not receiving social security. Debates could also arise regarding the financial viability of such exemptions and their potential effects on state funding regarding social services and other programs that rely on revenue from taxes.

Companion Bills

No companion bills found.

Previously Filed As

WV HB4406

To provide that the first $100K made jointly or the first $50K filing single is exempt from the tax on social security

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 SB289

Exempting Social Security payments from state income tax

WV SB193

Exempting Social Security payments from state income tax

WV HB2208

Exempting social security benefits 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

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