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WV SB839

Bill

Official Source

Status

Introduced

2/9/2026

Primary Sponsor

Robbie Morris

Click for details

Origin

Senate

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
  • Credit cannot be carried forward to future tax years if unused
  • 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 to the Governor and legislative leadership on the credit's cost effectiveness

Legislative Description

Creating personal income tax credit for election officials in WV

Elections

Last Action

To Judiciary

2/9/2026

Committee Referrals

Judiciary2/9/2026

Full Bill Text

No bill text available