Disallow candidates for office if back taxes are owed

HB 4764 requires candidates for public office in West Virginia to disclose in their financial disclosure statement whether they owe unpaid city, county, state, or federal taxes. If the disclosure reveals unpaid taxes, the candidate is disqualified from running until those taxes are paid in full. Candidates must file this disclosure within 10 days of announcing their candidacy. This bill directly affects all candidates for elected offices, including local, state, and federal positions, by linking tax compliance to eligibility to run.