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The West Virginia Department of Revenue made several changes for the 2020 tax year. The threshholds to claim the Senior Citizen Property Tax Credit and the Family Tax Credit have both increased. Underpayment penalty has decreased their penalty rate and pushed back their payment due dates. Two new voluntary contributions have also been added.
There have been several changes to West Virgina subtractions. There is now a Social Security Benefits subtraction, ABLE Act contributions subtraction, and a Pension Benefit Guaranty subtraction. The EZ Pass subtraction has been retired. There is also an ABLE Act withdrawal addition.
The Film Industry Investment Tax Credit has been retired and the Downstream Natural Gas Manufacturing Investment Tax Credit and the Post Coal Mine Site Business Credit have been added.
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