This bill aims to amend the West Virginia Code to establish a tax credit for eligible veterans who have been honorably discharged from the military, specifically for the cost of their lifetime hunting, trapping, and fishing licenses. The new article, designated as Article 13NN, defines "eligible veteran" and outlines the procedures for claiming the tax credit. The credit is nonrefundable and is set at the amount paid by the veteran for the license, capped at 50% of the adult fee for a lifetime license. Additionally, the bill requires that disabled veterans obtain a hunting, trapping, and fishing license and provides guidelines for the necessary documentation to claim the credit.

The bill also includes several amendments to existing laws regarding hunting and fishing licenses. It modifies the current provisions to clarify that any resident veteran receiving a pension based on total permanent service-connected disability may hunt, trap, or fish without a license. Furthermore, it specifies that the lifetime license tax credit is applicable to veterans who meet the defined criteria, ensuring that the benefits are extended to those who have served in the armed forces, the National Guard, or reserve components. Overall, the bill seeks to honor veterans by providing financial relief for outdoor recreational activities.

Statutes affected:
Introduced Version: 20-2-28, 20-2B-7, 11-13NN-1, 11-13NN-2, 11-13NN-3