HB 2121: Deceased Disabled Veteran Real Property Exemption for Widowed Spouses - West Virginia

hb2121 s mil am _1 4-2 adopted.htm → hb2121 s mil amt _1 4-2 adopted.htm · 3 edits

MINOR

The bill was amended to replace the entire original text with a new version that clarifies the purpose of the legislation and updates the committee action description. The substantive provisions regarding the disabled veteran and eligible widowed spouse real property tax credit remain largely unchanged, though the committee action language was modified to reflect a title substitution rather than a full article replacement.

Scope change

The scope of the bill remains focused on providing a real property tax credit for eligible widowed spouses of disabled veterans, with no change to the underlying policy or applicability.

TECHNICAL

The committee action description was changed from moving to amend by striking out everything after the enacting clause to moving to amend by striking out the title and substituting a new title.

The bill title was added to clarify that the legislation amends and reenacts specific sections of the Code of West Virginia relating to the real property tax credit for eligible widowed spouses of disabled veterans.

The original text indicating the Committee on the Military moved to amend the bill by striking out everything after the enacting clause was removed.

Committee Substitute → hb2121 s mil am _1 4-2 adopted.htm · 5 edits

MODERATE

The bill was amended to change the title from 'disabled veteran' to 'eligible widowed spouse' and added a new subsection (d) allowing refundable tax credits when the credit amount exceeds the taxpayer's income tax liability. The amendment also added specific termination conditions for the tax credit, including provisions for widowed spouses to continue receiving the credit until death or remarriage.

Scope change

The bill now explicitly includes 'eligible widowed spouse' as a distinct category alongside disabled veterans, with specific provisions for when the credit terminates for widowed spouses (death or remarriage).

ELIGIBILITY

Changed the title of §11-13MM-4 from 'Disabled veteran and widowed spouse of a disabled veteran real property tax credit' to 'Disabled veteran and eligible widowed spouse of a disabled veteran real property tax credit' to clarify the terminology.

Added new subsection (d) allowing the tax credit to be refundable when it exceeds the taxpayer's personal income tax liability, meaning eligible taxpayers can receive the difference as a refund even if they owe no income tax.

REQUIREMENT

Added new subsection (e) specifying when the tax credit terminates, including that widowed spouses can continue receiving the credit until their death or remarriage.

Added new subsection (f) requiring the Tax Commissioner to provide necessary forms and instructions for administering the section.

DEFINITION

Changed the definition in §11-13MM-2(5) from 'Widowed spouse of a disabled veteran taxpayer' to 'Eligible widowed spouse' and removed the requirement that they must have previously received the credit, instead defining them as the unmarried surviving spouse who had previously received the credit.

Enrolled Committee Substitute → Committee Substitute · 4 edits

MODERATE

The bill text was converted from a formal legislative document format to a plain text version with navigation elements removed. The substantive policy content regarding tax credits for disabled veterans and their widowed spouses remains unchanged, though some formatting and line numbering were adjusted.

TECHNICAL

Removed formal legislative headers, page numbers, and line numbering while adding website navigation links and contact information.

Reformatted text from line-by-line legislative markup to continuous paragraph format.

Changed date reference from 'April 12, 2025' to 'March 20, 2025' for committee origin.

Removed 'Enrolled' status designation while keeping 'Committee Substitute' designation.

Engrossed Committee Substitute → Enrolled Committee Substitute · 6 edits · Apr 28, 2025

MODERATE

The bill was finalized and enrolled for passage, incorporating several substantive changes to the disabled veteran real property tax credit program. The primary substantive change is the addition of a new definition for 'Eligible widowed spouse' and the creation of a new subsection (c) that explicitly allows the tax credit to be applied against personal income tax liability, with a refundable portion if the credit exceeds the tax owed. The text was also cleaned up to remove website navigation elements and formatting artifacts from the committee substitute version.

Scope change

The bill's scope was expanded to explicitly include eligible widowed spouses as a distinct category of recipients for the tax credit, separate from disabled veterans themselves.

ELIGIBILITY

Added a new definition for 'Eligible widowed spouse' to clarify that the unmarried surviving spouse of a disabled veteran taxpayer who previously received the credit is now explicitly covered under the program.

REQUIREMENT

Added new subsection (c) allowing the tax credit to be applied directly against personal income tax liability, and subsection (d) establishing that any excess credit amount is refundable.

Added new subsection (e) detailing specific termination events for the tax credit, including the death of the disabled veteran taxpayer, sale of the property, or a determination that the property no longer qualifies.

DEFINITION

Modified the definition of 'Widowed spouse of a disabled veteran taxpayer' in subsection (12) of §11-13MM-2 to rename it as 'Eligible widowed spouse' and update the language to reflect the new eligibility criteria.

Updated the definition of 'Disabled veteran taxpayer' in subsection (3) to specify 'United States Department of Veterans Affairs' for clarity.

TECHNICAL

Removed website navigation links, page numbers, and formatting artifacts that were present in the committee substitute version but not in the final enrolled text.

Introduced Version → Engrossed Committee Substitute · 6 edits · Apr 12, 2025

MODERATE

The bill was amended to clarify and expand the tax credit provisions for widowed spouses of disabled veterans. The changes include correcting terminology errors, adding new subsections for refundable credit amounts and application procedures, and clarifying termination conditions for the tax credit.

Scope change

The bill now explicitly allows for refundable tax credits when the credit amount exceeds personal income tax liability, and clarifies when the tax credit terminates upon death or remarriage of the widowed spouse.

ELIGIBILITY

Corrected a typo in the definition of 'Disabled veteran taxpayer' from 'given an honorable discharged discharge' to 'given an honorable discharge'.

Added new subsection (c) specifying that the credit is applied against personal income tax liability.

Added new subsection (d) allowing refundable tax credits when the credit amount exceeds personal income tax liability.

Added new subsection (e) clarifying termination conditions including death of the disabled veteran taxpayer and remarriage of the widowed spouse.

Added new subsection (f) requiring the Tax Commissioner to provide necessary forms and instructions for administering the credit.

Revised the credit amount language to specify it is based on 'West Virginia ad valorem property tax timely paid' rather than 'West Virginia ad valorem real property taxes timely paid a county sheriff'.

Deceased Disabled Veteran Real Property Exemption for Widowed Spouses

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