West Virginia 2024 Regular Session

West Virginia House Bill HJR18

Introduced
1/23/24  

Caption

Relating to Personal Income Taxes

Impact

If passed, HJR18 would fundamentally change the state's approach to personal income taxation. Currently, the legislature holds the power to adjust tax rates as deemed necessary; however, this resolution seeks to restrict that authority significantly. Proponents of the bill argue that this measure will protect taxpayers from potential increases in tax rates that could occur due to governmental budget deficits or changes in political leadership. By making such changes to the constitution, it would offer residents a sense of security regarding their tax liabilities.

Summary

House Joint Resolution 18 (HJR18) proposes a significant amendment to the Constitution of West Virginia that would limit the legislature's ability to modify personal income tax rates. Specifically, the resolution states that the legislature cannot increase personal income tax rates, and if such a tax is ever eliminated, it cannot be reinstated in the future. This proposal aims to provide a greater degree of tax stability for the residents of West Virginia, ostensibly to foster a more favorable economic environment.

Sentiment

The general sentiment surrounding HJR18 appears to be favorable among supporters who advocate for lower taxes and limited government intervention in financial matters. Many see this resolution as a means to encourage economic growth by confirming a commitment to keeping tax rates low. On the other hand, critics worry that this limitation on legislative power could impede future administrations' ability to respond to changing economic conditions, possibly leaving the state vulnerable in fiscal emergencies or unexpected financial challenges.

Contention

A notable point of contention regarding HJR18 is the balance between tax stability for citizens and the flexibility that the legislature should have in managing state finances. Opponents argue that while it may seem beneficial to prevent tax increases, such restrictions could hinder the state’s ability to fund essential services and address financial crises when they arise. As discussions continue, stakeholders emphasize the need to consider the long-term implications for West Virginia’s economy and public services.

Companion Bills

No companion bills found.

Previously Filed As

WV HB2115

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

WV HJR13

Repealing the business and inventory ad valorem tangible personal property tax.

WV HB2156

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

WV HB2526

Relating to reducing the personal income tax

WV HB2001

Reduce personal income tax rates by 10% for all

WV SB101

Exempting Social Security from personal income tax

WV HJR27

To give a personal tax break of 50% to disabled veterans and 50% off hunting or fishing licenses.

WV HJR18

To established a tiered reduction on property taxes for disabled veterans.

WV HB2010

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

WV SB424

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

Similar Bills

No similar bills found.