This bill moves approximately $2.98 million from the Attorney General's Consumer Protection Recovery Fund to the Department of Health's general revenue account for fiscal year 2026. The transfer is intended to support the Department of Health's Tobacco Education Program, which is designated under fund 0407 and organization 0506. The legislation expires the surplus funds in the original account and creates a new appropriation line item to allocate the money to the health department. This action is part of the state's regular budget process for managing unappropriated surplus balances within the State Fund, General Revenue.
This bill directs the West Virginia Legislature to move approximately $4.5 million in unspent funds from the Department of Tourism's 2021 budget into the state's general surplus account, where the money becomes available for future use. The legislation then allocates that same amount to the Department of Tourism's Division of Culture and History for the 2026 fiscal year, specifically for capital projects and maintenance needs. The bill affects the state's budget management by reassigning leftover money from one tourism-related fund to another within the same department, ensuring the funds remain available for approved government spending.
This bill directs the West Virginia Legislature to allocate surplus state funds to the Department of Homeland Security for fiscal year 2026. The appropriation specifically supports the Division of Corrections and Rehabilitation within the department, funding information technology services and special services for correctional units. The legislation uses existing unappropriated surplus money from the State Fund's General Revenue rather than creating new revenue sources. This action increases the available budget for these specific correctional facility operations during the fiscal year ending June 30, 2026.
HB 5307 adds $10 million in funding from West Virginia's unappropriated surplus balance to the Division of Culture and History within the Department of Tourism for fiscal year 2026. This supplemental appropriation directly affects the division's ability to fund cultural programs, historical preservation, and related activities. The funds will be used for operational expenses during the 2026 fiscal year, as specified in the state budget's surplus allocation.
HB 5288 provides additional funding to West Virginia's existing Spay Neuter Assistance Fund, which helps low-income pet owners cover spaying and neutering costs for their animals. The bill supplements an unappropriated balance from the 2026 fiscal year budget to increase the fund's allocation without changing program eligibility or requirements. This is a procedural funding adjustment, not a new policy, and directly supports the state's veterinary assistance program for pet sterilization. The fund operates under West Virginia Code Chapter 19, continuing existing services for qualifying residents.
HB 5685 authorizes up to $150 million in bonds to fund improvements at the West Virginia Science and Culture Center and other state historical sites acquired for preserving West Virginia history. The bill creates a dedicated "Cultural Center Improvements Revenue Debt Service Fund" to be financed annually by $12 million from the State Excess Lottery Revenue Fund (starting fiscal year 2026), with bonds maturing within 20 years. The Economic Development Authority must issue these bonds to cover capital improvements, and the fund will prioritize debt service payments. This directly affects the Science and Culture Center, other historical sites, and taxpayers through lottery revenue allocations.
HB 4191 increases the tax credit available to West Virginia employers who provide on-site child care for their employees. The bill expands the credit to cover costs of building, improving, or operating qualifying child care facilities, including furniture and equipment. Employers can claim this credit for five years after the facility is first used, provided the facility primarily serves employees' children and meets ownership requirements. This directly affects West Virginia employers operating on-site child care programs, reducing their state tax burden for these expenses.
HB 5459 imposes an annual tax on certified health maintenance organizations (HMOs) operating in West Virginia that provide Medicaid services. It establishes tiered tax rates based on Medicaid member months (with higher rates for larger volumes) and non-Medicaid member months, adjusting annually using West Virginia's Medicaid capitation rate changes. Starting July 1, 2027, the tax shifts to a flat 2.5% of each HMO's gross premiums in the state, applying uniformly regardless of membership type. The bill exempts Medicare Advantage plans and certain government health plans as specified in federal law.
HB 5382 extends the expiration date of West Virginia's Neighborhood Investment Program from July 1, 2026, to July 1, 2031. This program provides tax credits to taxpayers who contribute to certified neighborhood development projects. Contributions made before July 1, 2031, will still qualify for the credit, but no new credits will be available for contributions after that date. The bill ensures continued support for community investment projects through 2031 while clarifying the program's termination timeline.
HB 5065 amends West Virginia's hotel occupancy tax law to clarify collection requirements for online booking platforms (marketplace facilitators) like Airbnb or Booking.com. It requires these platforms to: (1) separately state the tax on all bills, (2) use geofencing for accurate tax calculation, (3) provide a nine-digit postal code to ensure taxes reach the correct local government (county or municipality), and (4) maintain detailed records of each transaction. The bill directly affects marketplace facilitators that meet sales thresholds ($100,000 revenue or 200+ transactions annually) and hotels using these platforms. It also prohibits businesses from claiming they will absorb the tax, ensuring the tax remains visible to consumers.