Relating to establishing an unborn child tax credit
Summary
House Bill 4895 would amend West Virginia’s personal income tax exemption statute to create a new $2,000 state income tax exemption for each unborn child carried by a resident individual, beginning with tax years starting on or after January 1, 2027. The bill defines an “unborn child” as a member of the species homo sapiens at any stage of development who is carried in the womb and is not aborted.
The proposal adds this unborn-child exemption to the existing framework of West Virginia personal exemptions, which already includes exemptions for resident individuals, spouses, surviving spouses, and certain dependents. The bill does not change the general structure of the income tax code beyond adding this new exemption, but it would reduce taxable income for eligible taxpayers and could lower state income tax collections to the extent taxpayers claim the new exemption.
Impact
HB4895 would amend West Virginia Code §11-21-16, the statute governing personal exemptions for resident individuals under the state personal income tax. Its practical effect would be to authorize a new $2,000 exemption for each qualifying unborn child for tax years beginning in 2027, thereby expanding the categories of individuals for whom a taxpayer may claim a state income tax exemption. The bill would affect resident taxpayers who are pregnant and eligible to claim the exemption, and it could reduce state revenue by decreasing taxable income reported on West Virginia returns.
Sentiment
No committee transcript or recorded vote is provided, so there is no direct evidence of debate, support, or opposition in the available materials. Based on the bill text alone, the measure appears to be framed as a tax benefit tied to unborn children and is likely intended to appeal to pro-life policy preferences. Because there is no voting history or discussion record, the overall sentiment cannot be measured from the supplied context.
Contention
The central point of contention is the bill’s creation of a tax exemption for an “unborn child,” which raises both policy and definitional questions. Supporters would likely view the measure as recognizing unborn children in the tax code and providing financial relief to expectant parents, while opponents may object to the legal characterization of an unborn child, the exclusion of abortions from the definition, and the potential revenue loss to the state. The bill’s use of tax law to advance a pregnancy-related policy also makes it likely to draw debate over whether the income tax code is the appropriate place for such a provision.