Provides a tax credit for election officials in West Virginia.
Provides a tax credit for election officials in West Virginia. The credit is $100 per election, up to a maximum of $200 per taxable year. To qualify, taxpayers must serve as election officials and provide at least half a day's service during an election. The Secretary of State must submit a tax credit review report to the Governor and legislative leaders every two years. The credit is nonrefundable and cannot be carried forward to other tax years.
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