West Virginia 2024 Regular Session

West Virginia House Bill HB4353

Introduced
1/10/24  

Caption

To exempt daylight fluorescent outer garments from sales

Impact

If passed, HB 4353 would directly impact the state's revenue from sales tax by reducing the taxable base within the clothing sector. The exemption is expected to create a financial incentive for hunters to purchase safety gear, thereby potentially increasing compliance with safety regulations. The bill may set a precedent for future tax exemptions related to safety gear and outdoor activities, influencing how environmental and safety laws are intertwined with fiscal policies at the state level. However, the long-term fiscal implications will require careful analysis and consideration by lawmakers.

Summary

House Bill 4353 seeks to amend West Virginia's tax code by exempting the sale of daylight fluorescent orange outer garments from sales tax. This legislation is aimed at promoting hunter's safety by making such safety gear more affordable and accessible to hunters. The bill recognizes the importance of visibility in preventing hunting accidents and aims to encourage compliance with safety measures among the hunting community. By exempting this specific category of outerwear from sales tax, the bill aligns with the state’s efforts to ensure safer hunting practices.

Sentiment

The overall sentiment surrounding HB 4353 appears to be positive, especially among hunting and outdoor advocacy groups that recognize the value of increased safety measures. Supporters argue that the financial relief provided by eliminating sales tax on these garments can lead to better safety outcomes for hunters. Nonetheless, there may be concerns regarding the impact on state revenue and how such exemptions could be managed within the broader context of tax policy. Some legislators may view this bill favorably as a step toward better public safety, while others might express reservations about its fiscal sustainability.

Contention

Notable points of contention around HB 4353 may arise from discussions comparing the importance of fiscal responsibility versus public safety. Opposition may question prioritizing tax exemptions for specific clothing items, arguing that such measures could lead to revenue loss without guaranteed improvements in safety outcomes. Additionally, there may be debate over the broader implications of creating specific tax exemptions, particularly in how they might affect the consistency of tax policy across the state. The conversation surrounding this bill reflects ongoing dialogues about balancing effective regulation, safety measures, and the state's fiscal health.

Companion Bills

No companion bills found.

Previously Filed As

WV HB2796

To exempt daylight fluorescent outer garments from sales

WV HB2950

Exempting certain hygiene products from sales tax

WV SB193

Exempting Social Security payments from state income tax

WV HB2439

Exempting from the sales tax all-terrain vehicles and utility terrain vehicles used as farm equipment

WV SB101

Exempting Social Security from personal income tax

WV SB98

Exempting capital gains from personal and corporate taxation

WV HB2152

Exempting social security benefits from personal income tax

WV HB3231

To exempt from sales tax the purchase of solar energy equipment and installation

WV SB168

Providing exemption from state severance tax for coal sold to coal-fired power plants located in WV

WV HB2047

Exempting motor vehicles from personal property tax

Similar Bills

No similar bills found.