SB 868 increases funding for payments to claimants who have filed claims against the State of West Virginia. It amends the existing budget allocation by raising the total amount from $864,750 to $2,314,750 (split as $1.1 million general revenue, $250,000 special revenue, and $964,750 state road funds) to cover a higher volume of claims. This adjustment directly affects individuals and entities seeking compensation for claims against the state, which have risen due to expedited payment processes established by prior legislation. The bill does not create new policies but adjusts existing fiscal provisions to address increased claim volumes.
SB 1043 is a supplemental appropriation bill that adds $3 million to the West Virginia Department of Agriculture's Agriculture Fees Fund (Fund 1401) for fiscal year 2026. The funds will cover operational expenses ($2.8 million), personal services and employee benefits ($200,000), and up to $1 million for software and program-related costs as specified in SB985. This bill directly affects the Department of Agriculture by providing authorized spending authority for existing unappropriated funds. It does not create new policies but allocates previously available money to support department operations and technology needs.
SB 830 adds $7.77 million to the Department of Human Services' Adoption program (fund 0488), $19.69 million to Foster Care (fund 0489), and $1 million to Adult Services (fund 0492) for fiscal year 2026. It uses unappropriated surplus funds from the State General Revenue Fund, as identified in the Governor's 2026 budget document. The bill directly affects these three DHS bureaus by providing additional funding for their existing programs without changing eligibility or service requirements. This is a procedural budget adjustment, not a new policy.
SB 1053 creates a new "Unemployment Automation and Administration Fund" to modernize West Virginia's unemployment system. It requires employers to pay 7% of their quarterly unemployment tax contributions into this fund, with limits: deposits stop if the fund reaches $18 million in a year or if the Unemployment Compensation Trust Fund falls below $300 million. The fund will cover costs for upgrading the unemployment claims system, improving the job search platform, administrative expenses, and workforce development initiatives. This directly affects employers who pay unemployment taxes in West Virginia, redirecting a portion of their payments toward system improvements.
SB 243 creates a tax credit for businesses in West Virginia that pay severance and business privilege taxes. The credit equals 25% of qualifying expenses businesses incur repairing public property and infrastructure after disasters like hurricanes, floods, or earthquakes. Qualifying expenses include labor, materials, and equipment used for debris removal, site preparation, and rebuilding public structures. Unused credits can be carried forward to future tax years, but the credit excludes costs exceeding fair market value for similar goods or services.
SB 392 reduces West Virginia's personal income tax rates for taxpayers starting January 1, 2026, with automatic future reductions tied to state revenue growth. The bill requires the Secretary of Revenue to calculate annual tax rate cuts when state revenue exceeds inflation-adjusted 2019 levels (base year: $4.29 billion), applying the reduction equally across all tax brackets. These reductions cannot exceed a 10% cut in existing rates and will be certified annually after August 15 each year. The bill also lowers withholding rates on nonresident real estate sales, lottery winnings, and certain composite returns. This legislation directly affects all West Virginia income tax filers and nonresidents earning income within the state.
This bill increases salaries for West Virginia judges and certain judicial staff starting July 1, 2026. It raises the annual salary for Supreme Court justices to $154,600 (from $149,600), circuit court judges to $143,600 (from $138,600), and family court judges to $113,950 (from $103,950). It also adjusts pay for family court secretary-clerks and case coordinators, with secretary-clerks receiving $44,876 annually and case coordinators capped at $56,876. The bill suspends employer contributions to the judicial retirement system until specific conditions are met.
SB 502 establishes permanent endowments to protect women’s collegiate Olympic sports programs at West Virginia’s public NCAA Division I universities. It requires that only endowment earnings - not principal - fund scholarships, coaching, equipment, and facilities for these programs. The bill creates tax credits (50% of donations) for private contributions and matching funds for institutions that document verified operational savings (e.g., energy efficiency, shared services), while prohibiting cuts to academic programs or Title IX compliance. All endowments must undergo annual audits, and institutions must report on cost savings, donations, and Title IX adherence to the state education commission.
This bill provides a $5,000 salary increase to state mine inspectors, including electrical, underground, and surface mine inspectors, effective upon enactment. It directly affects these specific inspectors by adding a fixed monetary amount to their base salaries without altering their duties or qualifications. The provision applies uniformly to all inspectors covered under the relevant chapter of the state code.
Senate Bill 622 extends the West Virginia Mine Safety Technology Tax Credit, allowing mining businesses to continue claiming a tax credit for investments in safety technology, from expiring at the end of 2025 to December 31, 2028. This credit directly affects mining companies in West Virginia that purchase or develop safety equipment, such as ventilation systems or monitoring devices, for their operations. The bill amends the existing tax credit law by changing the termination date to provide three additional years of financial incentives. Eligible businesses can now reduce their state tax liability for qualifying safety technology expenses made through 2028.