(a)Rate of tax on individuals (except married individuals filing separate returns), individuals filing joint returns, heads of households, and estates and trusts. — The tax imposed by §11-21-3 of this code on the West Virginia taxable income of every individual (except married individuals filing separate returns); every individual who is a head of a household in the determination of his or her federal income tax for the taxable year; every husband and wife who file a joint return under this article; every individual who is entitled to file his or her federal income tax return for the taxable year as a surviving spouse; and every estate and trust (except non-grantor trusts administered by licensed private trust companies created pursuant to the provisions of §31I-1-1et seq. of this code) s
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(a) Rate of tax on individuals (except married individuals filing separate returns), individuals filing joint returns, heads of households, and estates and trusts. — The tax imposed by §11-21-3 of this code on the West Virginia taxable income of every individual (except married individuals filing separate returns); every individual who is a head of a household in the determination of his or her federal income tax for the taxable year; every husband and wife who file a joint return under this article; every individual who is entitled to file his or her federal income tax return for the taxable year as a surviving spouse; and every estate and trust (except non-grantor trusts administered by licensed private trust companies created pursuant to the provisions of §31I-1-1et seq. of this code) shall be determined in accordance with the following table:
If the West Virginia taxable
income is: The tax is:
Not over $10,000 2.22% of the taxable income
Over $10,000 but not over $25,000 $222 plus 2.96% of excess over $10,000
Over $25,000 but not over $40,000 $666 plus 3.33% of excess over $25,000
Over $40,000 but not over $60,000 $1,165.50 plus 4.44% of excess over $40,000
Over $60,000 $2,053.50 plus 4.82% of excess over $60,000
(b) Rate of tax on married individuals filing separate returns. — In the case of husband and wife filing separate returns under this article for the taxable year, the tax imposed by §11-21-3 of this code on the West Virginia taxable income of each spouse shall be determined in accordance with the following table:
If the West Virginia taxable
income is: The tax is:
Not over $5,000 2.22% of the taxable income
Over $5,000 but not over $12,500 $111 plus 2.96% of excess over $5,000
Over $12,500 but not over $20,000 $333 plus 3.33% of excess over $12,500
Over $20,000 but not over $30,000 $582.75 plus 4.44% of excess over $20,000
Over $30,000 $1,026.75 plus 4.82% of excess over $30,000
(c) Rate of tax on non-grantor trusts administered by licensed private trust companies. – In the case of non-grantor trusts administered by licensed private trust companies created pursuant to §31I-1-1et seq. of this code, there is no tax imposed by §11-21-3 of this code.
(d) Effect of rates on Nonresident Composite and Withholding Obligations — Notwithstanding any provision of this article to the contrary, for taxable years beginning on and after the date specified in subsection (e) of this section, whenever the words "six and one-half percent" appear in §11-21-51a, §11-21-71a, §11-21-71b, or §11-21-77 of this code, with relation to a tax return of, or the tax rate imposed on income of individuals, individuals filing joint returns, heads of households, and estates and trusts (except non-grantor trusts administered by licensed private trust companies created pursuant to the provisions of §31I-1-1et seq. of this code), the stated percentage shall be changed to 4.82%.
(e) Applicability of this section. — The provisions of this section shall be applicable in determining the rates of tax imposed by this article and shall apply for all taxable years beginning on and after January 1, 2025, and shall be in lieu of the rates of tax specified in §11-21-4g of this code and as those rates were modified by the application of §11-21-4h of this code in 2024.
(f) Applicability of §11-21-4h of this code. – The Legislature finds that in August 2024, the Tax Commissioner issued an administrative notice reducing the tax rates imposed by §11-21-4g of this code for all taxable years beginning on and after January 1, 2025, pursuant to application of §11-21-4h of this code. The Legislature intends that the provisions of the enactment of this section in 2024 supersede the tax rates set forth in §11-21-4g of this code and set forth in the administrative notice. It is the further intent of the Legislature that §11-21-4h of this code continue in full force and effect as amended.