HB5224

West Virginia HB5224 creates a personal income tax credit for election officials.

West Virginia HB5224 establishes a personal income tax credit for election officials who serve in the state. Eligible taxpayers can claim up to $100 per election, with a maximum of $200 per taxable year. To qualify, election officials must provide at least half a day's service during an election and obtain a certification from the county commission. The tax credit cannot be carried forward to future tax years if unused. The bill also outlines requirements for documentation and reporting, and mandates a review report by the Secretary of State every two years.