Providing tax deduction for medical payments

SB 453 would allow West Virginia residents to deduct qualified medical expenses from their state income tax. It directly affects taxpayers who pay state income tax and incur medical costs, including premiums, medicine, provider visits, mileage to appointments, and copays. The bill establishes these expenses as deductible items under the state's personal income tax code, reducing taxable income. The Tax Commissioner would have authority to create implementing rules for the deduction.