West Virginia 2024 Regular Session

West Virginia House Bill HB4961

Introduced
1/22/24  
Refer
1/22/24  

Caption

To create the Substance Abuse Recovery Tax Credit

Impact

By introducing this tax credit, HB4961 is intended to amend the existing tax code and promote a supportive environment for individuals recovering from addiction. Eligible employers can claim a tax credit of up to $2,000 per qualified employee, with an annual limit of $14,000. This incentivizes businesses to hire individuals who might otherwise face barriers to employment due to their past substance use. The bill is expected to enhance workforce participation and contribute to lower unemployment rates among recovering individuals.

Summary

House Bill 4961 seeks to create a tax credit for employers who hire individuals participating in substance abuse recovery programs established through drug court. This initiative is aimed at addressing the challenges faced by those recovering from substance use disorders by providing them with employment opportunities, thereby facilitating their reintegration into the workforce. The bill outlines the eligibility criteria for both employers and employees, specifically targeting individuals diagnosed with substance use disorders who are actively engaged in a recovery program.

Sentiment

The general sentiment surrounding HB4961 appears to be positive among legislators and advocacy groups focusing on recovery and workforce reintegration. Proponents argue that by providing financial incentives to employers, the bill addresses the stigma associated with hiring individuals in recovery while promoting public health outcomes. However, there may be concerns regarding the implementation and monitoring of the program to ensure that the tax credits are effectively utilized and do indeed benefit the intended recipients.

Contention

Some notable points of contention may arise regarding the specifics of program eligibility and the administrative burden placed on both employers and the state to ensure compliance. Advocates for substance use recovery may express concerns about the adequacy of the support systems available for ensuring the success of those individuals placed in employment. Additionally, while the bill encourages employment, discussions could highlight the balance needed between economic incentives and potential pitfalls such as exploitation or inadequate support for recovering individuals in the workplace.

Companion Bills

No companion bills found.

Previously Filed As

WV HB4699

To create the Substance Abuse Recovery Tax Credit

WV HB2135

To create the Substance Abuse Recovery Tax Credit

WV S2581

Establishes "Recovery Tax Credit Program"; incentivizes hiring and continued employment of certain individuals in recovery from substance use disorder.

WV A1793

Establishes "Recovery Tax Credit Program"; incentivizes hiring and continued employment of certain individuals in recovery from substance use disorder.

WV SB761

Creating Joel Archer Substance Abuse Intervention Act

WV SB839

Creating personal income tax credit for election officials in WV

WV SB243

Establishing disaster repair and recovery effort tax credit for taxpayers subject to severance and business privilege tax in certain circumstances

WV HB5402

Relating to creating a Distribution Center Refundable Toll Payments Tax Credit Act.

WV HB5224

Creating a personal income tax credit for election officials in West Virginia.

WV HB4458

Creating Substance Abuse Intervention Act

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