This bill aims to amend the Code of West Virginia by adding 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 intent of the bill is to create a more accessible and cost-effective process for taxpayers in West Virginia by ensuring that they can file their tax returns electronically without incurring additional charges from software providers. This measure is expected to alleviate financial burdens on taxpayers and streamline the electronic filing process.

Statutes affected:
Introduced Version: 11-21-98