West Virginia 2024 Regular Session

West Virginia Senate Bill SB347

Introduced
1/12/24  

Caption

Exempting Social Security from personal income tax

Impact

The passage of SB347 is expected to significantly reduce the tax burden on seniors and individuals receiving Social Security benefits, making it a change that could incentivize retirees to stay in West Virginia. By rendering these benefits tax-exempt, it aligns the state with efforts in other regions to attract and retain older residents. Furthermore, it simplifies the tax code by removing outdated provisions, thereby potentially improving tax compliance and administration.

Summary

Senate Bill 347 aims to amend the West Virginia Code to provide exemptions from personal income tax for certain categories of individuals. Specifically, the bill proposes to exempt Social Security benefits for all taxpayers, along with offering specific exemptions for members of uniformed services and clarifications regarding tier one railroad retirement benefits. The intention is to relieve these groups from state taxation, enhancing their financial well-being and recognizing their contributions to society, particularly for the elderly and disabled veterans.

Sentiment

The sentiment around SB347 appears to be generally positive among its proponents, particularly among legislators who advocate for senior citizens and veterans' rights. They argue that the bill promotes fairness and equity for those who have historically contributed to the economy but may find it challenging to meet their financial obligations. However, opposition may arise concerning the potential fiscal impact on state revenue, leading to debates about the long-term sustainability of such tax exemptions.

Contention

The notable points of contention regarding SB347 involve discussions around its potential impact on state finances. Critics may express concerns that exempting these income streams could lead to significant revenue losses for the state, thereby affecting the allocation of funds to essential services. Additionally, debates could center around whether such exemptions should be limited to certain income brackets to ensure that affluent recipients do not disproportionately benefit from such policy changes.

Companion Bills

No companion bills found.

Similar Bills

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