Senate Bill 666 would amend the West Virginia Property Tax Adjustment Act to expand the statutory definition of a “disabled veteran taxpayer” used for certain tax credits, including a personal income tax credit equal to real property taxes paid on a veteran’s residence.
Committee counsel told the Senate Military Committee the bill makes a definitional change so that a disabled veteran taxpayer may be either a veteran rated by the U.S. Department of Veterans Affairs as 90% or greater service‑connected disabled, or a veteran who meets the VA’s requirements for individual unemployability due to a service‑related injury sustained on or since Sept. 11, 2001. Counsel said the change was requested by the West Virginia Department of Veterans Assistance because the prior statutory language did not track actual VA standards.
Senators discussed whether the use of the Sept. 11, 2001 date might exclude veterans injured earlier; committee counsel and members said the date language reflects a federal definitional standard used elsewhere in code and in other bills. The senior senator from the fourth asked whether the change would unintentionally exclude earlier veterans; committee counsel said the earlier drafting referenced “90% totally and permanently disabled,” which was not an accurate definitional standard, and the committee intended to avoid removing benefits from eligible veterans.
The junior senator from the fifth moved that S.B. 666 be reported to the full Senate with a recommendation that it pass and, under its original double reference, be first referred to the Finance Committee. The motion passed on a voice vote. The chair said he would speak with the Finance Committee chair about waiving the second reference.