To amend the state tax code to provide an exemption from state income tax for families with four or more children

HB 4101 would exempt married couples and surviving spouses with four or more children from paying West Virginia state income tax. The exemption applies to tax years beginning January 1, 2027, and automatically starts when a family claims their fourth dependent child on their state tax return. Once in effect, the exemption continues for all future tax years in which the family files as married or surviving spouse. This policy change would eliminate state income tax liability for qualifying families starting in 2027.