CHAPTER 11. TAXATION.

§11-21-22. Low-income family tax credit.

In order to eliminate West Virginia personal income tax on families with incomes below the federal poverty guidelines and to reduce the West Virginia personal income tax on families with incomes that are immediately above the federal poverty guidelines, there is hereby created a nonrefundable tax credit, to be known as the low-income family tax credit, against the West Virginia personal income tax. The low-income family tax credit is based upon family size and the federal poverty guidelines. The low-income tax credit reduces the tax imposed by the provisions of this article on families with modified federal adjusted gross income below or near the federal poverty guidelines: Provided, That for tax years beginning on and after January 1, 2009, any person who is required to pay the federal alternative minimum income tax in the current tax year is disqualified from receiving any tax credit provided under this section.

Bills Affecting §11-21-22

2003 Regular Session: HB2507
2003 Regular Session: SB582
2004 Regular Session: HB2507
2005 Regular Session: HB2134
2006 2X: HB205
2006 2X: SB2010
2006 Regular Session: HB2134
2008 Regular Session: HB4116
2009 Regular Session: HB2890
2009 Regular Session: HB3024
2009 Regular Session: HB3080
2009 Regular Session: SB538
2009 Regular Session: SB540
2010 Regular Session: HB2890
2010 Regular Session: SB171
2011 Regular Session: HB3228
2011 Regular Session: SB576
2012 Regular Session: HB3228
2013 Regular Session: HB2373
2014 Regular Session: HB2373
2015 Regular Session: HB2630
2016 Regular Session: HB2630
2016 Regular Session: SB418
2017 Regular Session: HB2399
2017 Regular Session: HB2933
2018 Regular Session: HB2399
2019 Regular Session: HB2108
2020 Regular Session: HB2108
2021 Regular Session: HB3240
2021 Regular Session: SB571