Repealing personal income tax and corporate net income tax

SB 680 would repeal West Virginia's personal income tax and corporate net income tax. It directly affects all West Virginia residents (who pay personal income tax) and corporations operating in the state (which pay corporate net income tax). The bill eliminates these taxes for income earned after January 1, 2028, while requiring collection of existing tax liabilities for years ending before December 31, 2027. The repeal takes effect July 1, 2026, with the State Tax Commissioner managing final filings and refunds for prior tax years.