WEST virginia legislature
2019 regular session
Senate Bill 82
By Senators Baldwin, Stollings, Jeffries, and Lindsay
January 9, 2019; Referred
to the Committee on Education; and then to the Committee on Finance]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-10b, relating to providing a credit against personal income tax for classroom teachers for nonreimbursed costs of supplies; and setting a maximum credit of $500.
Be it enacted by the Legislature of West Virginia:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-10b. Credit for classroom teacher nonreimbursed supplies.
An annual credit against the tax imposed by this article shall be allowed as follows: Up to $500 for classroom teachers (grades pre-K through 12) who use their own funds during that year for nonreimbursed classroom supplies.
NOTE: The purpose of this bill is to provide a credit against personal income tax for classroom teachers for nonreimbursed costs of supplies. The bill sets a maximum credit of $500.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.