The proposed bill aims to establish the West Virginia Election Official Tax Credit Act, which introduces a nonrefundable personal income tax credit for individuals serving as election officials in the state. 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. To qualify for the credit, individuals must provide at least half a day's service during an election and obtain certification from their county commission, which must include details such as compliance with existing requirements and the dates of service. The bill also mandates that any unused credits cannot be carried forward to future tax years.

Additionally, the bill outlines the responsibilities of the Tax Commissioner and the Secretary of State in proposing necessary legislative rules to implement the tax credit program. It requires the Secretary of State to submit a review report every two years to evaluate the cost-effectiveness of the tax credit. The provisions of the bill will take effect for qualified election officials after December 31, 2028. Overall, the legislation seeks to encourage participation in the electoral process by providing financial incentives to those who serve as election officials.

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