West Virginia Senate Bill SB183

West Virginia 2025 Regular Session

• Introduced: 2/12/25
• Refer: 2/12/25

Caption

Providing tax deduction for medical payments

Summary

Senate Bill 183 would create a new personal income tax deduction in West Virginia for certain out-of-pocket medical-related payments made by an individual. The bill specifies that payments for medical premiums, medicine, visits to medical providers, mileage to and from medical providers, and copayments for medical insurance would be exempt from the tax imposed under the state personal income tax article. The bill also authorizes the Tax Commissioner to adopt interpretive, legislative, procedural, and emergency rules to implement the deduction. In practical terms, the measure would reduce taxable income for individuals who incur qualifying medical expenses, potentially lowering state income tax liability for taxpayers with significant healthcare costs.

Impact

SB183 would amend West Virginia Code by adding a new section to Article 21 of Chapter 11, creating a state income tax exemption/deduction for specified medical expenses. It would affect individual taxpayers who pay for health insurance premiums, prescriptions, doctor visits, travel to medical care, and copays, and it would require the Tax Commissioner to establish administrative rules for enforcement and implementation.

Sentiment

The available context suggests generally favorable intent, as the bill is framed as providing tax relief for medical payments and there are no recorded committee transcripts or votes showing opposition or support. The bill’s stated purpose is straightforwardly consumer- and taxpayer-oriented, indicating a policy goal of easing the tax burden associated with healthcare costs.

Contention

No specific points of contention are documented in the provided materials because there are no committee transcripts or recorded votes. Potential areas of debate, based on the bill text, would likely include the revenue impact on the state, whether the deduction should apply to all medical-related costs listed, and how the Tax Commissioner should define and verify eligible expenses.