SB 298 — Providing tax credit to certain disabled veterans for lifetime hunting, trapping, and fishing license

WEST VIRGINIA LEGISLATURE REGULAR SESSION IntroducedCommittee Substitute for Senate Bill 298 By Senators Smith and Chapman [Introduced[Originating onin Januarythe 11,Committee 2024;on Military;

referredreported January 24, 2024] CS for SB 298 A BILL to amend the CommitteeCode onof Military;West Virginia, 1931, as amended, by adding thereto a new article, designated §11-13NN-1, §11-13NN-2, and §11-13NN-3;

and then to the Committee on Finance] Intr SB 2024R1268 A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new article, designated §11-13NN-1, §11-13NN-2, and §11-13NN-3;

Notwithstanding any provision in this code to the contrary, a veteran must be honorably discharge,discharged, or under discharged under honorable conditions as described in 38 U.S.C.

(b) The amount of the tax credit is equal to the amount paid by the eligible veteran for his or her West Virginia resident veteran lifetime hunting and fishing license and shall not exceed one 1 IntrCS for SB 2024R1268298 half of the adult fee for a lifetime license purchased pursuant to §20-2B-1 et seq.

A written statement or certificate from a duly licensed physician of this 2 IntrCS for SB 2024R1268298 state showing the resident to be totally blind shall serve in lieu of a fishing license and shall be carried on the person of the resident at all times while he or she is fishing in this state.

(g) (7) Any resident of West Virginia who was honorably discharged from the Armed 3 IntrCS for SB 2024R1268298 Forces of the United States of America, and who receives a veteran's pension based on total permanent service-connected disability as certified to by the Veterans Administration, may hunt, trap, or fish in this state without obtaining a license.

4 IntrCS for SB 2024R1268298 (3) (C) Results in substantial functional limitations in three or more of the following areas of major life activity:

of this code, setting fees for lifetime licenses and shall have authority to promulgate emergency legislative rules necessary to make effective the provisions of this section by July 1, 5 IntrCS for SB 2024R1268298 2021.

The rule shall further provide that the feelifetime license tax credit claimed for any combination hunting, trapping, and fishing license is valid for any West Virginia resident who has served as an active member of the armed forces of the United States, the National Guard, or a reserve component as described in 38 U.S.C.

Notwithstanding any provision in this code to the contrary, aan eligible veteran must be honorably discharged or discharged under honorable conditions as described in 38 U.S.C.

6 CS for SB 298 NOTE:

The purpose of this bill is to provide a tax credit for 50% of the cost of a lifetime 6 Intr SB 2024R1268 hunting, trapping, and fishing license for veterans who have been honorably discharged from the armed services and who are certified by the Veterans Administration as not less than 50% totally disabled.