WV HB5627

Creates a $100 nonrefundable personal income tax credit for West Virginia residents who serve as election officials, capped at $200 per taxable year (maximum two elections)

Requires election officials to provide at least one half day's service during an election to qualify for the credit

Election officials must obtain certification from the county commission documenting their eligibility, which must be submitted to the Tax Commissioner to claim the credit

Unused tax credits cannot be carried forward to future tax years

Takes effect for qualified election officials after December 31, 2028, with the Secretary of State required to submit biennial cost-effectiveness reports beginning in the second taxable year after passage