Creating personal income tax credit for election officials in WV

SB 839 would create a nonrefundable personal income tax credit for West Virginia election officials who serve at least half a day during an election. The credit would provide $100 per election, capped at $200 per tax year, and must be certified by the county commission to verify eligibility. Officials must submit this certification to the Tax Commission to claim the credit, which cannot be carried forward to future years. The bill also requires the Secretary of State to submit a biennial report on the credit’s cost-effectiveness.