This bill proposes amendments to the Military Incentive Program in West Virginia, renaming it and expanding its eligibility to include all veterans, rather than just specific groups such as disabled veterans or those from the Vietnam era and Korean conflict. The bill updates definitions, introducing the term "eligible veteran" to encompass any member of the U.S. armed forces who has served on active duty for more than 180 days or was discharged due to a service-connected disability. Additionally, it designates WorkForce West Virginia as the sole agency responsible for administering the program and establishes a framework for rulemaking to support its implementation.

The bill also modifies the tax credit structure for employers who hire eligible veterans, members of the West Virginia National Guard, or reserve forces. The tax credit is set at 30% of the employee's wage base, which is defined as the first $5,000 in wages paid to the employee. Furthermore, it outlines restrictions on claiming the tax credit, such as requiring a continuous employment period of one year, with exceptions for voluntary departure, total disability, or termination for cause. The program's administration will now be under WorkForce West Virginia, which will also propose rules for legislative approval to ensure the program's effective operation.

Statutes affected:
Introduced Version: 21A-2C-1, 21A-2C-2, 21A-2C-3, 21A-2C-4, 21A-2C-5, 21A-2C-6