HB5627

West Virginia HB5627 provides a $100 tax credit per election for election officials, up to $200 per year.

West Virginia HB5627 introduces a personal income tax credit for election officials who serve in state elections. The bill allows eligible taxpayers a nonrefundable credit of $100 for each election they serve in, up to 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 is effective after December 31, 2028, and the Secretary of State must submit a review report every two years to evaluate the credit's cost-effectiveness.