West Virginia 2024 Regular Session

West Virginia House Bill HB4901

Introduced
1/18/24  

Caption

To exempt the first $20,000 of earnings from the state income tax for West Virginia residents

Impact

If enacted, HB 4901 will directly impact the West Virginia tax code by introducing a new section that modifies how personal income is taxed. Starting in the tax year 2024, residents will not pay state income tax on the first $20,000 of their income, significantly altering the financial landscape for many individuals. This change is expected to benefit a considerable segment of the population, particularly those facing financial hardships, by potentially lifting more individuals out of state income tax obligations.

Summary

House Bill 4901 seeks to provide financial relief to West Virginia residents by exempting the first $20,000 of their income from state personal income tax. This exemption is aimed at easing the tax burden on low and moderate-income earners within the state, potentially allowing for increased disposable income for families and individuals who earn at or below this threshold. The bill is positioned as a measure to promote equity in taxation and support economic stability among West Virginia residents, particularly as they recover from economic challenges.

Sentiment

The general sentiment surrounding HB 4901 appears to be supportive among its proponents, who argue that the bill is an important step toward reducing taxation for lower-income individuals and fostering economic growth. Supporters view the exemption as a necessary adjustment to the tax system to reflect the challenges faced by residents in the state. However, there may also be concerns regarding how this tax exemption might affect state revenue in the long term, particularly addressing whether it could lead to shortfalls in funding for public services.

Contention

Notable points of contention include discussions about the potential impact of the tax exemption on state finances. Critics may argue that while the bill aims to provide immediate financial relief to residents, it could undermine the state’s ability to fund essential services such as education and infrastructure due to reduced tax revenue. This raises important questions about balancing financial relief for residents and maintaining adequate funding for governmental responsibilities.

Companion Bills

No companion bills found.

Previously Filed As

WV SB193

Exempting Social Security payments from state income tax

WV SB101

Exempting Social Security from personal income tax

WV HB2152

Exempting social security benefits from personal income tax

WV HB2115

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

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 HB3352

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

WV HB2010

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

WV HB3304

Providing an exemption from the severance tax for coal sold to coal-fired power plants located within the State of West Virginia

WV HB2156

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

WV HB2313

Increasing the personal exemption for personal income tax

Similar Bills

No similar bills found.