Budget & Taxes (Tax Credits · Elections)

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.

HB 5627 creates a $100 nonrefundable personal income tax credit per election for West Virginia election officials who serve at least half a day during an election. The credit is capped at $200 per taxable year and must be used in the year it's earned - unused credits cannot carry forward. To claim the credit, officials must obtain certification from their county commission documenting their service, which is then submitted to the Tax Commission and Secretary of State. The bill requires the Secretary of State to submit biennial reports evaluating the credit's cost-effectiveness starting in 2031. It becomes effective for tax years beginning after December 31, 2028.