This bill proposes the addition of a new section, 11-21-27, to the Code of West Virginia, which aims to provide a personal income tax exemption for families with four or more children. The legislation recognizes the significant financial burdens faced by larger families and emphasizes their vital role in the economic stability and growth of West Virginia. It highlights the benefits of supporting larger families, including improved life outcomes for children raised in such households, and asserts that the current tax code does not adequately address the unique challenges these families encounter.

Under the proposed law, married individuals or surviving spouses who claim a fourth dependent child will be exempt from paying state income tax starting from the tax year in which the child is claimed and in all subsequent years. The bill also includes a severability clause to ensure that if any part of the section is deemed unconstitutional, the remaining provisions will still be enforceable. The new section is set to take effect immediately upon passage and will apply to tax years beginning on or after January 1, 2026.

Statutes affected:
Introduced Version: 11-21-27