Senate military committee advances bill broadening disabled-veteran tax credit definition

The West Virginia Senate Military Committee voted to report Senate Bill 194 to the full Senate with a recommendation that it pass, while referring the measure under its original double committee reference to the Committee on Finance.

The bill, as explained to the committee by committee counsel, updates the definition of "disabled veteran taxpayer" in the West Virginia Property Tax Adjustment Act. Counsel said the measure keeps the existing provision for veterans rated by the Department of Veterans Affairs at 90% or greater service-connected disability and would newly include veterans who meet the VA's requirements for individual unemployability (IU) as a result of a service-related injury suffered since Sept. 11.

"Senate Bill 194 relates to updating the definition of disabled veteran taxpayer," counsel said, adding that "individual unemployability is basically the VA's option of providing benefits to veterans who do not meet that disability standard but cannot obtain substantially gainful employment by virtue of their service connected disability." The chairman confirmed the change "aligns the definition with the federal definition," and counsel agreed.

Committee members noted the bill had been run in the previous session: it was reported from this committee last year but was not taken up by the other chamber. After brief discussion and no offered amendments, a senator moved that the committee report SB 194 to the full Senate with the recommendation that it pass, subject to its original double reference to the Committee on Finance. The chairman called for a voice vote; the motion was approved and the chairman declared the bill would be reported.

The committee did not record a roll-call tally in the transcript; the action was carried by voice vote and will proceed next to the Committee on Finance as part of the legislative process.