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Bill

HB 5627

To provide for a $100 tax credit per election for service by an election official to West Virginia Personal income tax liabilities.

2026 Regular Session

Provides a $100 WV personal income tax credit for each election served as an election official.

To House Finance
#elections #taxation
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WeVote Research Nonpartisan
Bill Summary · HB 5627

Summary of HB 5627 (Session 2026, West Virginia)

Note: The bill text provided appears to be corrupted in transmission (non-readable content). The summary below is based on the bill title and standard legislative interpretation of a bill with that title. If the full, correct text is available, please provide it for a precise and complete analysis.

Title and Intent

  • Title: To provide for a $100 tax credit per election for service by an election official to West Virginia personal income tax liabilities.
  • Core purpose: Create a tax credit aimed at compensating or recognizing election officials for their service, by reducing West Virginia personal income tax liabilities by $100 for each election in which the official serves.

Key Provisions (as suggested by the title)

  • Tax Credit Amount: Each eligible election official would receive a $100 credit against their West Virginia personal income tax due for each election in which they serve.
  • Eligibility: Presumably limited to individuals who are officially serving as election officials (e.g., poll workers, election inspectors, or other designated roles). The exact definitions of “election official” and any employment status (volunteer vs. paid) would be defined in the bill text.
  • Administration: The credit would be applied against West Virginia personal income tax liability. It may require certification or documentation of service per election (dates, roles performed, and election type).
  • Carryforward/Carryback: The summary cannot confirm whether the bill provides any carryforward, carryback, or applicability limits beyond per-election eligibility. The final text would specify if any unused credit can be carried forward to future tax years or if there are other interaction rules with federal tax credits.
  • Interaction with Other Credits: The bill would not necessarily preclude claiming other credits, but the text would specify how the $100 per election credit interacts with the overall tax liability and any other WV credits.

Who Is Affected

  • Primary Beneficiaries: Individuals serving as election officials in West Virginia who pay personal income tax in WV and file WV tax returns.
  • Potential Indirect Effects:
    • Increased recognition and possibly greater willingness to serve as election officials if compensation is a tax credit.
    • Administrative considerations for county election offices that recruit or assign officials.

Procedural and Timeline Aspects

  • Status: Filed for introduction on 2026-02-16; referred to Finance and introduced in the House (West Virginia).
  • Implementation Timing: The bill would specify effective dates (e.g., for elections held after a certain date or for taxes assessed in a given tax year). The exact effective date and any transitional provisions would be in the final text.
  • Administration: Likely requires a mechanism for certification of service per election and for reconciliation with annual WV income tax returns. Might include reporting requirements for election authorities and potential penalties for false claims.

Potential Impacts

  • Tax Revenue: The state would forego up to $100 per election per eligible official. Fiscal impact depends on the number of participating election officials and the number of elections in a given year.
  • Election Administration: Could modestly broaden the pool of volunteers or paid staff willing to serve as election officials if the tax credit is deemed valuable.
  • Compliance: Adds a new tax credit line on WV personal income tax returns; may require education for taxpayers and tax preparers about eligibility and documentation.

Additional Notes

  • The exact definitions (who qualifies as an “election official,” what constitutes an “election,” and how service is verified) and financial impact are contingent on the full, correct text of the bill.
  • If you can provide the clean official bill text, I can deliver a precise, line-by-line summary including exact eligibility criteria, documentation requirements, sunset provisions, and estimated fiscal impact.

Compiled from official sources — confirm details with the bill’s official record.

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