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WV HB5224

Bill

Official Source

Status

Introduced

2/5/2026

Primary Sponsor

Joe Funkhouser

Click for details

Origin

House of Delegates

2026 Regular Session

AI Summary

  • Creates a nonrefundable personal income tax credit of $100 per election for West Virginia residents who serve as appointed election officials, capped at $200 per taxable year
  • Requires election officials to provide at least one half day's service during an election to qualify for the credit
  • Unused tax credit cannot be carried forward to future tax years
  • Election officials must obtain certification from their county commission documenting their service, which must be submitted to both the Tax Commissioner and Secretary of State
  • Takes effect for qualified election officials after December 31, 2028, with biennial reporting on the tax credit's cost-effectiveness required thereafter

Legislative Description

Creating a personal income tax credit for election officials in West Virginia.

Elections

Last Action

To House Judiciary

2/5/2026

Committee Referrals

Judiciary2/5/2026

Full Bill Text

No bill text available