Budget & Taxes

in committee · West Virginia · House of Delegates Feb 17, 2026

HB 5675: WV Reshoring Manufacturing Act

HB 5675, the WV Reshoring Manufacturing Act, creates a tax credit for West Virginia businesses that replace imported goods with locally manufactured products. It directly affects businesses purchasing goods for resale or use in WV (eligible taxpayers) and manufacturers operating physical facilities in the state (qualified manufacturers). The bill provides tax credits equal to a percentage of the verified dollar value of imported goods replaced by WV-made goods, requiring independent CPA verification through "reshoring activity verification reports" for both initial and continued reshoring. Credits are time-limited, non-transferable, and expire after 10 years, with separate provisions for initial reshoring and repeat purchases of reshored goods. The program aims to reduce reliance on foreign imports by incentivizing local production, as documented in the Legislature's findings of $4.8 billion in imported goods purchased by WV businesses in 2024.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit for businesses replacing imports with local goods, directly reducing tax liability for qualifying entities through targeted fiscal incentive.95% confidence

Sub-Topics Procurement Tax Credits

Track

in committee · West Virginia · Senate Feb 3, 2026

SB 716: Reducing participation required to receive volunteer firefighter tax credit

SB 716 would lower the participation requirement for West Virginia's volunteer firefighter tax credit from 30% to 20% of department activities. This change directly affects volunteer firefighters seeking the tax credit, making it easier to qualify by reducing the minimum activity threshold. The bill amends Section 11-13JJ-4 of the state code to update the participation percentage while keeping other eligibility conditions unchanged. Currently, firefighters must participate in 30% of activities; the bill would require only 20%.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax credit eligibility by lowering participation requirement, reducing tax burden for volunteer firefighters under taxation policy.95% confidence

Sub-Topics Tax Credits

Track

in committee · West Virginia · House of Delegates Feb 4, 2026

HB 5192: School funding calculations should be the last three-year running average or the current enrollment, whichever is highest

HB 5192 clarifies that the School Access Safety Fund's per-pupil funding calculation must use the higher of either the last three-year average enrollment or the current year's enrollment. This change ensures funding levels remain stable during temporary enrollment declines, preventing reductions in allocated funds. County school boards receiving these safety-related funds will use this method to determine their per-pupil allocation. The bill specifically amends existing law for the School Access Safety Fund, which supports school safety projects.

Topics ✓ Budget & TaxesSupports Budget & TaxesPrevents funding reductions for school safety by mandating higher enrollment-based calculations, maintaining stable budget allocation for essential education programs.95% confidence ✓ EducationSupports EducationPrevents funding cuts during enrollment dips by using higher enrollment metric, maintaining stable school funding for safety programs.95% confidence

Sub-Topics School Funding School Safety Student Health

Track

in committee · West Virginia · House of Delegates Feb 3, 2026

HB 5159: Relating to withholding tax on income of nonresidents from natural resources royalty payments

HB 5159 requires companies (lessees) that pay royalties for West Virginia natural resources (like coal, oil, or natural gas) to out-of-state owners to withhold West Virginia personal income tax from those payments. Lessees must withhold tax on payments exceeding $1,000 annually, calculating the amount to match the estimated tax owed by the nonresident owner. Withheld funds are paid to the state tax office and credited toward the owner’s tax liability, with refunds available for overpayment. The bill directly affects lessees in the energy sector and nonresident owners of mineral rights in West Virginia.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires withholding WV tax on nonresident royalty payments, closing a revenue loophole and increasing state tax collection for budget funding.95% confidence

Sub-Topics Income Tax

Track

in committee · West Virginia · House of Delegates Feb 4, 2026

HB 5169: To provide a tax credit for new parents in this state in certain circumstances.

HB 5169 would create a state tax deduction for West Virginia parents who make payments related to their children's eligibility for a "Trump Account" under federal law (26 U.S.C. § 530A). The bill specifies that only parents whose children qualify for this federal account would be eligible, and payments made for the account would be deductible similarly to existing 529 college savings plan contributions. This deduction would apply to state income tax returns for qualifying families. The bill references a non-existent federal provision (26 U.S.C. § 530A), making the policy mechanism based on a fictional federal program.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax deduction for eligible parents, reducing state tax burden (similar to 529 plans), aligning with tax relief support for families.95% confidence

Sub-Topics Income Tax Tax Credits

Track

in committee · West Virginia · House of Delegates Feb 11, 2026

HB 5455: Relating to special license plates

HB 5455 directs all mandatory fees from special license plates in West Virginia to the State Road Fund for road maintenance. It adds a voluntary donation option at registration or renewal, allowing drivers to contribute to programs related to their plate's theme (e.g., military, education, or environmental causes). Donations must be clearly marked as optional, separate from fees, and distributed only to the designated program. The bill requires the DMV to disclose these details to applicants and report annual fee and donation totals to the legislature. This affects all drivers purchasing special license plates and ensures road funding remains primary while offering optional support for themed causes.

Topics ✓ Budget & TaxesSupports Budget & TaxesDirects mandatory license plate fees to State Road Fund for infrastructure maintenance, ensuring dedicated budget allocation without tax increases or cuts to essential services.95% confidence ✓ TransportationSupports TransportationDirects mandatory license plate fees to State Road Fund for road maintenance, explicitly funding transportation infrastructure as required by bill language.95% confidence

Sub-Topics Procurement Driver Licensing Transportation Funding Vehicle Registration

Track

in committee · West Virginia · House of Delegates Feb 5, 2026

HB 5269: The Young Professional Tax Credits

HB 5269 creates two tax credits for West Virginia residents aged 18-40 who are college graduates. It provides a credit equal to accumulated student loan interest (or up to $1,000 annually for graduates without debt) and a refundable child care credit tied to federal dependent care deductions. To qualify, taxpayers must reside in West Virginia for at least three years and have student loan debt (or be debt-free). The credits apply to tax years beginning January 1, 2026, reducing state income tax liability for eligible individuals.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credits reducing state income tax for young professionals with student debt, aligning with tax relief for middle-income residents.95% confidence

Sub-Topics Income Tax Tax Credits

Track

in committee · West Virginia · Senate Feb 2, 2026

SB 713: Providing 10 percent raise for all public school staff

SB 713 would provide a 10 percent pay raise for all public school staff in West Virginia, including teachers and other school employees. The bill amends state law to update the minimum salary schedule for educators, setting new base pay levels based on experience and education for the 2024-2025 school year and beyond. This change requires state funding to cover the increased costs for public school districts. The bill is currently pending in the Senate Education and Finance committees.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates state funding for 10% public school staff pay raise, increasing budget allocation for education services.90% confidence ✓ EducationSupports EducationSB 713 explicitly increases public school staff pay by 10%, amends salary schedules for educators, and mandates state funding to boost educator compensation.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentDirectly increases wages for public school staff through a 10% pay raise, funding state-mandated salary updates for educators and employees.95% confidence

Sub-Topics School Funding Teachers

Track

in committee · West Virginia · House of Delegates Feb 9, 2026

HB 5329: Expand the usage of impact fees for county development

HB 5329 would allow West Virginia counties to use up to 25% of impact fees (fees charged to developers for new construction) for operational costs, such as maintaining roads and public services, instead of only for specific infrastructure projects. The bill creates an "operational sinking fund" that can cover all county operations except schools, and existing impact fees already collected can be redirected to this fund. It takes effect immediately upon passage. This change directly affects counties managing development fees and developers paying those fees.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects impact fees to operational costs (roads/public services), promoting flexible fiscal management for essential county operations under budget/taxation framework.90% confidence ✓ TransportationSupports TransportationRedirects impact fees to road maintenance and operational costs, directly funding transportation infrastructure upkeep per bill's operational sinking fund provision.90% confidence

Sub-Topics Transportation Funding

Track

in committee · West Virginia · House of Delegates Feb 12, 2026

HB 5460: Construction Cost Relief Act

HB 5460, the Construction Cost Relief Act, provides a sales tax rebate for construction materials used in new single-family homes built for residential ownership in West Virginia. The rebate covers up to 30% of the home's sale price (or construction loan amount if the builder occupies the home), calculated using a county-specific housing index relative to the state average. Homeowners and builders must claim the refund within one year of construction completion using state forms, and the refund cannot be transferred to another party. This law applies only to new construction starting on or after July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides sales tax rebate for home construction, reducing tax burden for homeowners and builders - direct tax relief aligning with support indicators.95% confidence ✓ HousingSupports HousingProvides sales tax rebate for new home construction, lowering costs and potentially increasing affordability for single-family residential ownership.85% confidence

Sub-Topics Sales Tax Property Taxes

Track