This bill exempts capital gains from gold, silver, and cryptocurrency transactions from West Virginia's personal income tax. It directly affects residents who sell these assets at a profit, as the state would no longer tax the gain. The key provision removes net capital gains from "precious metal bullion" (like gold/silver coins/bars) and "cryptocurrency" from taxable income under the state's tax code. This creates a specific tax exemption for these assets, distinct from other investment gains. The policy change would apply to all West Virginia taxpayers with qualifying gains, effective upon enactment.
SB 867 (West Virginia Senate Bill 867) amends §61-8-19 of the state code to clarify and strengthen the legal definition of "shelter" for dogs exposed to extreme weather. It requires tethered or roaming dogs to have individual, four-sided shelters with roofs, moisture-proof floors raised at least two inches off the ground, proper ventilation, and suitable bedding (like straw or cedar shavings), while banning inadequate options like plastic drums or cardboard boxes. The bill prohibits tethering dogs outside for more than 30 minutes during extreme heat (85°F+), freezing temperatures (32°F or below), or severe weather (storms, snow, etc.), with exceptions for inspected working dogs. Violations carry fines up to $2,000 or six months in jail for first offenses. This directly affects dog owners, kennel operators, and animal control officers enforcing standards for outdoor dog housing.
This bill (SB 849) allocates $64,800 from an unappropriated surplus balance in the State Fund to the Moorefield Agricultural Center under the Department of Agriculture for fiscal year 2026. It directly affects the Moorefield Agricultural Center by providing supplemental funding for its operations. The bill adds this specific amount as a new line item to an existing budget account, using money that was not allocated in the original state budget. This is a procedural budget adjustment, not a new policy.
SB 864 sets the annual report fee for businesses at $25, requiring corporations, limited partnerships, domestic limited liability companies, and foreign limited liability companies to pay this fee annually to the West Virginia Secretary of State. The bill also allows the Secretary of State to waive late fees and adds a provision for a veteran-owned business logo. This directly affects businesses that must file annual reports in West Virginia, changing the fee structure and introducing new administrative flexibility. The legislation focuses on standardizing business reporting costs and supporting veteran-owned enterprises through a new logo feature.
West Virginia's SB 850 creates the "Second Amendment Preservation Act," prohibiting state enforcement of federal regulations on intrastate firearm sales, transfers, or possession within West Virginia. The bill declares such federal rules "null and invalid" and imposes civil penalties of $50,000 per violation plus attorney fees against federal entities like the ATF that attempt to enforce them. It requires the state Attorney General to defend West Virginia residents prosecuted by federal authorities for intrastate firearm transactions and to sue federal actors violating the act. The law specifically applies to transactions occurring entirely within West Virginia, not interstate commerce.
West Virginia's SB 863 increases the maximum monthly fee parolees must pay for supervision from $40 to $50, based on their ability to pay. The bill requires the Division of Corrections and Rehabilitation to assess factors like income, assets, debts, and essential expenses when determining individual fees. This change directly affects parolees in West Virginia by raising the upper limit for supervision fees while maintaining the requirement that fees remain affordable based on each person's financial situation.
HB 4781 requires most health insurance plans in West Virginia to cover medically necessary laser hair removal starting January 1, 2027. The bill applies to group and individual health insurance policies, as well as managed care plans, that are amended, issued, or renewed after that date. Coverage is mandated only for procedures deemed medically necessary and prescribed under generally accepted medical standards, not for cosmetic purposes. This policy change directly affects health insurers operating in West Virginia and their policyholders seeking covered medical treatments.
HB 4759 requires the West Virginia Secondary School Activities Commission (WVSSAC) to update its rules about athletic eligibility for students who transfer between schools. It directly affects students transferring schools, public and private schools, and the WVSSAC itself. The bill mandates that WVSSAC modify its existing rules to address eligibility after school transfers and also updates rules for incoming ninth-grade students' academic eligibility. These changes aim to standardize transfer protocols and ensure consistent athletic participation rules across school districts. The bill does not alter academic requirements but focuses on administrative procedures for student eligibility.
HB 5315 allocates additional federal funds to the West Virginia Department of Commerce, Division of Forestry, for fiscal year 2026. It increases the budget by $250,000 for employee salaries and benefits and $500,000 for operational expenses, using unspent federal funds already designated for forestry. The bill directly affects the Division of Forestry's ability to cover staffing and daily operations during the 2026 fiscal year. This is a routine budget adjustment to utilize existing federal resources, not a new policy or program.
HB 5302 reallocates $6,000,000 from unused state funds (unappropriated surplus) to the Department of Human Services' Foster Care program for fiscal year 2026. The funds are specifically directed to the "Bring Them Home Fund" under the Bureau for Social Services. This supplemental appropriation increases funding for foster care services without changing eligibility or program rules. It directly affects foster care programs and children in state custody served by the Department of Human Services.
HB 5291 transfers $21 million from the Premium Tax Savings Fund to the Public Entity Insurance Trust Fund for the 2026 fiscal year. This supplemental appropriation reallocates unspent state funds within the Department of Administration's budget, specifically moving money between two existing trust funds without changing public policy or affecting residents directly. The bill adjusts budget allocations but does not create new programs or requirements.
HB 5309 moves $15 million in unused funds from the Governor’s Office Civil Contingent Fund (FY2023) to the state’s General Revenue surplus for the 2026 fiscal year. It expires the remaining balance from the 2023 fund and creates a new appropriation line for the same fund in FY2026 to reflect this transfer. This is an administrative accounting adjustment - no new spending or policy changes are created, and it directly affects only state budget accounting systems, not citizens or programs.
