Establishes a $2,000 state income tax exemption for each unborn child carried by a resident individual, effective in tax year 2027.

This bill amends the West Virginia Code to create a new $2,000 state income tax exemption for each unborn child carried by a resident individual, starting in tax year 2027. The exemption applies to each unborn child carried in the womb and not aborted. This change aims to provide financial relief to families expecting a child by reducing their state income tax liability.

Establishes a $2,000 state income tax exemption for each unborn child carried by a resident individual, effective in tax year 2027.

This bill amends the West Virginia Code to create a new $2,000 state income tax exemption for each unborn child carried by a resident individual, starting in tax year 2027. The exemption applies to each unborn child carried in the womb and not aborted. This change aims to provide financial relief to families expecting a child by reducing their state income tax liability.