To provide for a $100 tax credit per election for service by an election official to West Virginia Personal income tax liabilities.

HB 5627 creates a $100 nonrefundable personal income tax credit per election for West Virginia election officials who serve at least half a day during an election. The credit is capped at $200 per taxable year and must be used in the year it's earned - unused credits cannot carry forward. To claim the credit, officials must obtain certification from their county commission documenting their service, which is then submitted to the Tax Commission and Secretary of State. The bill requires the Secretary of State to submit biennial reports evaluating the credit's cost-effectiveness starting in 2031. It becomes effective for tax years beginning after December 31, 2028.