West Virginia 2024 Regular Session

West Virginia House Bill HB4614

Introduced
1/11/24  

Caption

Relating to tax reductions and other aid

Impact

If enacted, HB4614 will have a profound impact on state taxation policies, particularly regarding how the state supports families and individuals. The financial aids included in the bill are intended to counteract the economic challenges associated with child-rearing and higher education costs, aiming to ease the overall tax burden for residents. Furthermore, by including provisions for various tax credits, the bill looks to enhance the overall fiscal health of families within the state, potentially increasing disposable income and promoting local economic activity. Its provisions would come into effect for personal income tax years starting January 1, 2025, signaling a long-term commitment to economic support for residents.

Summary

House Bill 4614 aims to amend the West Virginia Code by introducing significant tax benefits aimed at supporting families and individuals facing financial burdens. The bill proposes a refundable child tax credit of $1,000 per qualifying child under the age of five, aiming to provide cash relief to families with young children. It also introduces a child and dependent care tax credit, which would allow residents to claim a credit equivalent to 72% of the federal credit for care services provided in the state. Additionally, the bill includes an earned income tax credit and a student loan interest tax credit, which together are designed to alleviate financial pressures faced by residents who are working or pursuing higher education.

Sentiment

The sentiment surrounding HB4614 appears largely supportive among advocacy groups focused on family financial assistance and education. Supporters argue that the measures will significantly improve the lives of those struggling to manage the costs associated with raising children and attending college. However, there may also be concerns among fiscal conservatives regarding the potential impact on state revenue and the sustainability of such tax credits in the long term. Balancing the need for fiscal responsibility while providing necessary relief to families will likely be a crucial point of discussion as the bill progresses through the legislative process.

Contention

Possible points of contention may arise regarding the funding and long-term sustainability of the proposed credits. Critics could argue that implementing such tax reductions may lead to a decrease in state revenue needed for essential services. Additionally, there may be debates surrounding the efficacy of these tax credits in actually alleviating the financial burdens they seek to address. Legislators and stakeholders may need to engage in discussions about the equity of the benefits provided and how these measures impact different demographics within West Virginia.

Companion Bills

No companion bills found.

Previously Filed As

WV HB3530

Relating to tax reductions and other aid

WV HB2316

Establishing the “Stay in State” tax credit

WV SB478

Relating to Jumpstart Savings Program

WV HB2002

Relating to providing support for families

WV HB3374

Relating generally to waivers from tuition and other costs and fees for certain resident veterans and their resident dependents

WV HB2115

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

WV SB498

Relating to employee jury service tax credit

WV HB2311

Relating to taxable exemptions for surviving spouses

WV HB2193

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

WV HB2822

Relating to the consumers sales and service tax and returning the refundable exemption for sales of construction and maintenance materials acquired by a second party for use in Division of Highways projects

Similar Bills

No similar bills found.