To eliminate the Personal Income tax in WV

HB 4927 would abolish West Virginia's personal income tax for all individuals, estates, trusts, and pass-through entities, effective for tax years beginning after December 31, 2026. The bill amends §11-21-3 of the West Virginia Code to eliminate the tax imposition described in the section, removing the requirement for taxpayers to pay income tax under current law. This change directly affects all West Virginia residents and nonresidents with taxable income subject to the state's personal income tax. The policy change is a complete repeal of the tax, not a reduction or modification of rates.