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

HB 5224 creates a personal income tax credit for West Virginia election officials who serve in elections. It provides a $100 credit per election (capped at $200 annually) that directly reduces the tax bill of eligible officials who meet service requirements. To claim the credit, officials must obtain certification from their county commission documenting their election service, which must be submitted to both the Tax Commission and Secretary of State. The credit is nonrefundable, cannot be carried forward to future years, and applies only to taxable years beginning after December 31, 2028.