Prohibits tax preparation software companies from charging fee for electronically filing State tax returns.
Summary
HB2916 would add a new section to West Virginia’s personal income tax procedures prohibiting tax preparation software companies from charging taxpayers a fee to electronically file West Virginia state tax returns. The bill defines key terms such as “tax preparation software company,” “taxpayer,” “electronic filing,” and “tax return” to cover both desktop software and online tax preparation applications, and to apply to any state tax return the Tax Commissioner authorizes for electronic filing.
In practical terms, the bill would regulate how consumer tax software providers may charge for e-filing services in West Virginia, limiting a common fee associated with online tax preparation. It would affect software vendors, taxpayers using commercial tax-prep products, and the administration of electronically filed state tax returns under Article 21 of Chapter 11 of the West Virginia Code.
Impact
The bill would create a new statutory prohibition in West Virginia Code §11-21-98, expanding state tax law to bar tax preparation software companies from imposing electronic filing fees on West Virginia state tax returns. This would directly affect commercial tax software providers and could reduce filing costs for taxpayers who use those services, while also constraining how vendors structure their pricing for state e-filing.
Sentiment
Based on the bill text and the absence of recorded committee debate or votes, the available context suggests a straightforward consumer-protection approach with no documented opposition in the materials provided. The bill’s stated purpose is clear and narrow, indicating a generally favorable or at least noncontroversial framing around lowering taxpayer costs and preventing e-filing charges by software companies.
Contention
No committee transcripts or vote history were provided, so there are no recorded points of contention in the available materials. If concerns were to arise, they would likely center on the bill’s impact on private software vendors’ pricing models, potential compliance costs, and whether the state should regulate fees charged by third-party tax preparation platforms.
Expiring funds to the unappropriated surplus balance in the State Fund, General Revenue, from the Department Revenue, State Budget Office, PEIA Rainy Day Fund
Making a supplementary appropriation to the Department of Human Services, Bureau for Medical Services – Policy and Programming and State Board of Education – State Department of Education