This bill proposes the creation of the "West Virginia Election Official Tax Credit Act," which introduces a nonrefundable personal income tax credit for individuals serving as election officials in West Virginia. Eligible taxpayers can receive a tax credit of $100 for each election in which they serve, with a maximum limit of $200 per taxable year. The credit must be utilized in the taxable year it is claimed and cannot be carried forward. To qualify for the credit, election officials must provide documentation from the county commission certifying their participation in elections, including details such as the date of service and compliance with existing requirements.

Additionally, the bill outlines the responsibilities of the Tax Commissioner and the Secretary of State in establishing rules for the implementation of the tax credit and mandates a review report every two years to assess the credit's cost-effectiveness. The provisions of this bill will take effect for qualified election officials after December 31, 2028. Overall, the legislation aims to encourage civic engagement by providing financial incentives for those who contribute to the electoral process.

Statutes affected:
Introduced Version: 11-13NN-1, 11-13NN-2, 11-13NN-3, 11-13NN-4, 11-13NN-5, 11-13NN-6, 11-13NN-7