This bill aims to amend the Code of West Virginia by introducing a new section, 11-21-98, which prohibits tax preparation software companies from charging fees for electronically filing State tax returns. The legislation defines key terms such as "tax preparation software company," "taxpayer," "electronic filing," and "tax return" to clarify the scope of the prohibition.

The primary objective of this bill is to ensure that taxpayers can file their West Virginia State tax returns electronically without incurring additional costs from software providers. By eliminating these fees, the bill seeks to make the tax filing process more accessible and affordable for residents of West Virginia.

Statutes affected:
Introduced Version: 11-21-98