WV SB429

Creates a nonrefundable, one-time state income tax credit for West Virginia veterans who were honorably discharged from the U.S. armed forces, National Guard, or reserve components

Credit amount equals 50% of the cost paid for a lifetime hunting and/or fishing license purchased under state law

For joint tax returns where both spouses qualify, the combined credit cannot exceed half of the total fees paid by both for their lifetime licenses

Unused credit cannot be carried forward to future tax years

Requires the Tax Commissioner to propose legislative rules to verify taxpayer eligibility for the credit