West Virginia 2024 Regular Session

West Virginia Senate Bill SB289

Introduced
1/11/24  

Caption

Exempting Social Security payments from state income tax

Impact

The introduction of SB 289 could significantly impact West Virginia's tax revenue and the financial wellbeing of many residents. By exempting Social Security benefits from taxation, the state is shifting its tax structure to provide relief for those in the lower-income brackets, thus allowing recipients to retain more disposable income. In particular, this change could influence how retirees and disabled individuals manage their finances, potentially encouraging them to spend more within their communities, which may have positive ripple effects on local economies.

Summary

Senate Bill 289 proposes to amend the existing tax code in West Virginia to exempt Social Security benefits from state personal income taxation for tax years beginning on or after January 1, 2024. This legislation is aimed at alleviating the financial burden on residents receiving Social Security, particularly benefiting the elderly and disabled populations who rely on these benefits as a primary source of income. The bill is seen as a crucial step toward making the state tax system more equitable for its vulnerable citizens.

Sentiment

The sentiment around SB 289 appears largely positive among proponents who emphasize the need for tax relief for the elderly and disabled. Supporters argue that this bill represents a compassionate response to the financial challenges faced by these groups, thus enhancing their quality of life. However, some concerns have been raised regarding the implications for state revenue, with opponents cautioning that it could exacerbate budgetary challenges in an already strained financial landscape.

Contention

Opposing viewpoints surrounding SB 289 mainly focus on the balance between providing necessary tax relief and maintaining sufficient state revenue to fund public services. Critics may argue that while exempting Social Security benefits may help individuals, it could lead to a shortfall in funding for essential state programs. This tension illustrates a broader debate on how best to structure tax policy in order to support the fiscal health of the state while ensuring that vulnerable populations receive needed assistance.

Companion Bills

WV HB4318

Similar To Exempting social security benefits from personal income tax

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 HB2208

Exempting social security benefits from personal income tax

WV HB2210

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

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 HB4046

Relating to taxable exemptions for surviving spouses

WV HB4306

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

WV HB4076

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