West Virginia 2024 Regular Session

West Virginia House Bill HB4568

Introduced
1/10/24  

Caption

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

Impact

If enacted, the bill would amend existing tax statutes, directly affecting the personal income tax structure in West Virginia. By exempting the entirety of social security benefits, the state would potentially reduce its tax revenue but aim to foster economic growth and improve the quality of life for its elderly residents. Advocates believe that this policy change could inspire similar measures in other states while addressing the challenges faced by the aging population in West Virginia, particularly in light of rising living costs and healthcare expenses.

Summary

House Bill 4568 proposes an amendment to the West Virginia Code to exempt the full amount of social security benefits from personal income taxation. Instead of only allowing a partial exemption of the first $50,000 for individuals and $100,000 for couples, this bill seeks to eliminate those limits completely. The intention behind this legislation is to provide enhanced financial relief to West Virginia residents, particularly seniors and those relying on social security as their primary income source. This change could significantly improve the economic circumstances of many taxpayers in the state, allowing them to retain more of their income during retirement.

Sentiment

The overall sentiment surrounding HB4568 appears to be favorable among those advocating for senior citizens and economic relief measures. Proponents argue that this bill recognizes the value of social security benefits in supporting retirees and seeks to alleviate financial burdens. However, some concerns have been raised about the potential impact on the state's revenue and whether the loss of income might compromise funding for essential services. This mixed sentiment reflects broader debates on tax policy and fiscal responsibility within the state.

Contention

Notable points of contention include discussions about the state's ability to maintain adequate funding for public services should the bill pass. Opponents worry that while it offers substantial tax relief to a specific demographic, it might lead to budgetary constraints in areas such as education, infrastructure, and public health. Thus, the bill is likely to face scrutiny regarding its long-term financial implications and its balance between providing direct relief and sustaining the state's fiscal health.

Companion Bills

No companion bills found.

Previously Filed As

WV HB2010

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

WV HB2152

Exempting social security benefits from personal income tax

WV SB101

Exempting Social Security from personal income tax

WV SB193

Exempting Social Security payments from state income tax

WV HB2115

Exempting law-enforcement officers from payment of income and personal property taxes

WV HB2635

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

WV HB3322

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

WV HB2156

Exempting firefighters and volunteer firefighters from payment of income and real and personal property taxes

WV HB2193

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

WV HB2466

Repeal of taxing state employees pensions and social security

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