West Virginia 2024 Regular Session

West Virginia House Bill HB4828

Introduced
1/17/24  

Caption

Relating to limiting the personal income tax

Impact

If enacted, the bill would significantly alter the state's approach to personal income taxation, particularly benefiting those earning below the proposed threshold. By not taxing the first $20,000 of income, it could effectively increase disposable income for lower earners, potentially stimulating local economies as residents might use this extra revenue for consumption. However, it could also affect state revenue collection, as the state would need to adjust to the loss of tax income from individuals below the established limit.

Summary

House Bill 4828 proposes amendments to the West Virginia Code concerning personal income tax regulations. Specifically, it aims to establish that the first $20,000 of taxable income will be exempt from personal income tax, while any income exceeding this threshold will be taxed at a fixed rate of three percent. This potential adjustment is designed to provide financial relief for lower-income individuals and families, positioning itself as a beneficial reform for the citizens of West Virginia.

Sentiment

The sentiment surrounding HB 4828 appears cautiously optimistic. Supporters argue that the bill represents a step towards progressive taxation, providing much-needed relief for working-class families. Conversely, critics are wary about the long-term implications for state funding, particularly for public services that rely on tax revenue. The discussions emphasize a balance between providing tax relief and maintaining adequate funding for essential state functions.

Contention

Notable points of contention include concerns from opponents about the potential decrease in overall state revenue and the implications this may have for funding state services. Critics argue that while the bill aims to alleviate financial burdens on low-income earners, it risks undermining the state's capacity to invest in critical infrastructure and services that benefit all residents. The debate highlights the challenges of balancing tax relief with fiscal responsibility and funding for societal needs.

Companion Bills

No companion bills found.

Previously Filed As

WV HB2831

Relating to limiting the personal income tax

WV HB2526

Relating to reducing the personal income tax

WV HB3352

To reduce the personal income tax to zero for those making the median yearly income in West Virginia

WV HB3351

To reduce the personal income tax to zero for those who make $60,000 per year or less.

WV HB3350

To reduce the personal income tax to zero for those who make $80,000 per year or less

WV HB2001

Reduce personal income tax rates by 10% for all

WV SB424

Authorizing refundable tax credit applied against personal income tax or corporation net income tax

WV SB101

Exempting Social Security from personal income tax

WV HB2635

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

WV HB2010

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

Similar Bills

No similar bills found.