West Virginia 2023 Regular Session Status: In Committee 2 R cosponsors

SB 85 — Establishing tax credit for certain physicians who locate to practice in WV

Last action — To Finance

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House of Delegates
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2023 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

28 added · 29 removed

Plain-language change summary

The latest version of Senate Bill 85 includes specific language about tax credits for physicians who move to West Virginia and commit to practicing there for six years. This change clarifies that eligible taxpayers can apply for the credit during their annual tax filing. This matters because it establishes a clear incentive for physicians to stay longer in West Virginia, potentially improving healthcare access and services in the state. Additionally, adjustments regarding deductions for federal taxable income have been streamlined to ensure clarity in calculating tax liabilities related to this credit.

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WEST VIRGINIA LEGISLATURE REGULAR SESSION Introduced FISCAL Senate Bill 85 NOTE By Senator Takubo [Introduced January 11, 2023;
WEST VIRGINIA LEGISLATURE REGULAR SESSION Committee Substitute for Senate Bill 85 By Senators Takubo, Phillips, Plymale, and Woodrum [Originating in the Committee on Health and Human Resources;
referred to the Committee on Health and Human Resources;
reported on January 18, 2023] CS for SB 85 A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new article, designated §11-13MM-1, §11-13MM-2, §11-13MM-3, §11-13MM-4, §11-13MM-5, §11- 13MM-6, §11-13MM-7, §11-13MM-8, and §11-13MM-9, all relating to establishing a tax credit for certain physicians who locate in this state to practice;
and then to the Committee on Finance] Intr SB 85 2023R2000 A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new article, designated §11-13MM-1, §11-13MM-2, §11-13MM-3, §11-13MM-4, §11-13MM-5, §11- 13MM-6, §11-13MM-7, §11-13MM-8, and §11-13MM-9, all relating to establishing a tax credit for certain physicians who locate in this state to practice;
– (1) "Accredited medical school" means a medical school accredited by either the Liaison Committee on Medical Education or the American Osteopathic Association Commission on Intr SB 85 2023R2000 Osteopathic College Accreditation.
(1) "Accredited medical school" means a medical school accredited by either the Liaison Committee on Medical Education or the American Osteopathic Association Commission on 1 CS for SB 85 Osteopathic College Accreditation.
(2) "Eligible taxpayer" means any physician as that term is defined in this article who locates to practice medicine in West Virginia.
(2) "Eligible taxpayer" means any physician as that term is defined in this article who locates in West Virginia, as a resident, to practice medicine.
The eligible taxpayer shall remain and practice medicine in West Virginia for a six-year period, or that eligible taxpayer will face a repayment obligation.
§11-13MM-5.
2 §11-13MM-5.
Intr SB 85 2023R2000 After application of the credit against tax under this article for the tax year, the amount of tax credit remaining and not used, if any, is forfeited.
After application of the credit against tax under this article for the tax year, the amount of tax credit remaining and not used, if any, is forfeited.
(b) To assert this credit against tax, the eligible taxpayer shall prepare and file with its annual tax return filed under §11-21-1 et seq.
(b) To assert this credit against tax, the eligible taxpayer shall prepare and file with his or her annual tax return under §11-21-1 et seq.
(d) Any charitable deduction, or other deduction, decreasing adjustment or decreasing modification taken by any taxpayer in determining federal taxable income which affects West Virginia taxable income under §11-21-1 et seq.
(d) Any charitable deduction, or other deduction, decreasing adjustment, or decreasing modification taken by any taxpayer in determining federal taxable income affecting West Virginia taxable income under §11-21-1 et seq.
of this code, before application of the credit allowed under this article for the taxable year, if such deduction, adjustment of modification is the result of, or is calculated or determined based on, physician meeting all of the requirements of this article and any applicable rules promulgated by the Tax Commissioner.
of this code, before application of the credit allowed under this article for the taxable year, if such deduction, adjustment, or modification is the result of, or is calculated or determined based on, the physician meeting all of the requirements of this article and any applicable rules promulgated by the Tax Commissioner.
of this code, as may be necessary to carry out the purposes of this article.
of this code, as may be necessary to carry out the purposes of this CS for SB 85 article.
Intr SB 85 2023R2000 (1) Residency requirements;
(1) Residency requirements;
1 4
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Action History

  1. To Finance

  2. Committee substitute reported, but first to Finance

  3. To Health and Human Resources

  4. Introduced in Senate

  5. To Health and Human Resources then Finance

  6. Filed for introduction

Sponsors

Sponsorship breakdown

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1 sponsors · 3 co-sponsors · 148 not signed on

Sponsors (1)

Co-sponsors (3)

Not signed on (148)

148 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation healthcare
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 85?
SB 85 is sponsored by Tom Takubo (Republican), Phillips, Plymale, and Jack Woodrum (Republican).
What is the current status of SB 85?
This bill died with 2023 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 85?
Track SB 85 free on One Click Politics — get push/email alerts when it moves.

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