Abolishing the Personal Income Tax

HB 2599 would abolish West Virginia's personal income tax for tax years beginning in 2026 and later. This bill removes the tax requirement on individual income, estates, and trusts for all taxpayers subject to the current tax under state law. The change is implemented by amending the state tax code to eliminate the tax provision entirely, meaning residents and nonresidents who currently pay the tax would no longer owe it starting in 2026. The bill does not specify how the state would replace the lost revenue from this tax.