West Virginia SB839 creates a personal income tax credit for election officials who serve in state elections.

West Virginia SB839 introduces a personal income tax credit for election officials who participate in state elections. The bill defines "Election Official" and outlines a nonrefundable credit of $100 per election, up to a maximum of $200 per taxable year. To qualify, officials must provide at least half a day's service during an election and obtain certification from the county commission. The credit cannot be carried forward to future tax years if unused. The Secretary of State must submit a tax credit review report every two years.

West Virginia SB839 creates a personal income tax credit for election officials who serve in state elections.

West Virginia SB839 introduces a personal income tax credit for election officials who participate in state elections. The bill defines "Election Official" and outlines a nonrefundable credit of $100 per election, up to a maximum of $200 per taxable year. To qualify, officials must provide at least half a day's service during an election and obtain certification from the county commission. The credit cannot be carried forward to future tax years if unused. The Secretary of State must submit a tax credit review report every two years.