Budget & Taxes

in committee · West Virginia · House of Delegates Feb 26, 2026

HB 5474: Gateway to the Gorge Outdoor Recreation Industry Act

HB 5474 creates a tax credit for businesses in West Virginia's outdoor recreation industry located between Charleston and the New River Gorge. The bill directly affects qualifying outdoor recreation businesses operating in this specific corridor, including those offering activities like hiking, biking, and fishing. It establishes a tax credit to reduce business taxes for eligible operations, aiming to encourage economic growth and job creation in the region. The legislation cites the area's natural resources, transportation access, and appeal to remote workers as key reasons for this incentive.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit for qualifying outdoor recreation businesses, reducing their tax burden to stimulate regional economic growth and job creation.95% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives

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in committee · West Virginia · House of Delegates Feb 6, 2026

HB 5308: Supplemental Appropriation to the State Board of Education - Hope Scholarship Program from Lottery Surplus.

HB 5308 adds $30,498 in funding from the state lottery surplus to the Hope Scholarship Program for fiscal year 2026. This supplemental appropriation uses an unappropriated surplus balance identified in the Governor’s budget document to support the program’s existing operations. The bill does not change eligibility, program rules, or student benefits - only increasing available funds for scholarships. It was introduced in the West Virginia House of Delegates on February 6, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesUses lottery surplus to increase funding for scholarship program without altering eligibility, directly supporting fiscal allocation for public education.90% confidence ✓ EducationSupports EducationAdds $30,498 in lottery surplus funding to Hope Scholarship Program, increasing available funds without changing eligibility or benefits.95% confidence

Sub-Topics Appropriations Student Financial Aid

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in committee · West Virginia · House of Delegates Feb 16, 2026

HB 5534: To reduce all titled vehicle personal property taxation values, except for mobile homes, from a Class IV assessment valuation to a Class II

HB 5534 would reclassify titled vehicles (like cars and trucks) in West Virginia from a higher tax class (Class IV) to a lower tax class (Class II) for property tax purposes. This change would directly affect vehicle owners in municipalities who pay personal property tax on their titled vehicles, excluding mobile homes. The bill modifies West Virginia Code §11-8-5 to move titled vehicles from municipal Class IV valuation to residential Class II valuation. If passed, this would lower the taxable value of these vehicles, reducing their property tax burden compared to current rates. The bill is currently pending in the House Finance Committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reduces vehicle property tax by reclassifying from Class IV to Class II, providing direct tax relief for vehicle owners (middle/lower income households) as stated in summary.95% confidence

Sub-Topics Property Tax

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in committee · West Virginia · Senate Feb 12, 2026

SB 936: Providing WV certified thoroughbred eligibility

SB 936 defines "West Virginia certified thoroughbred" horses and sets requirements for these horses to compete in restricted races, including specific purse calculations and eligibility rules. The bill increases the $1 million annual funding cap for restricted races at racetracks that previously didn't participate in the West Virginia Development Fund before 1992, and adds an inflation adjustment to revenue from betting pools deposited into the state Excess Lottery Revenue Fund. It directly affects West Virginia racetracks, thoroughbred horse owners, and the state's funding distribution for horse racing operations. The bill modifies existing code sections to implement these eligibility standards and financial adjustments for restricted thoroughbred racing events.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases $1M annual funding cap for restricted races and adds inflation adjustment to lottery revenue, directly expanding state budget allocations for horse racing programs.95% confidence

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in committee · West Virginia · House of Delegates Feb 16, 2026

HB 5585: Relating to authorizing the use of Revenue Shortfall Reserve Funds for public health emergencies.

HB 5585 would expand access to West Virginia's Revenue Shortfall Reserve Fund to cover public health emergencies. It specifically authorizes the Governor to draw from this fund to support public service districts and water board improvements in counties designated as being in a public health emergency. The bill amends existing law to explicitly include public health emergencies as a valid reason for using the reserve fund, alongside natural disasters or revenue shortfalls. This change would directly affect designated counties by providing funding for essential public health infrastructure during emergencies.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands access to reserve funds for public health emergencies, ensuring fiscal support for essential services during crises per amended law.92% confidence ✓ HealthcareSupports HealthcareAuthorizes use of state funds for public health emergencies, expanding financial support for health infrastructure and emergency response in designated counties.95% confidence

Sub-Topics Revenue Public Health

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

HB 5240: Authorizing a temporary foreign brewers import license

HB 5240 creates a specific license for foreign corporations to temporarily import and sell non-alcoholic beer (less than 0.5% alcohol) in West Virginia. It requires foreign brewers to apply with business documents (like a certificate of authority and charter), pay a $1,500 annual fee, and register all product container labels with the state for review. The license applies to businesses not based in West Virginia but seeking to sell non-alcoholic beer in the state, with annual renewal required. This bill modifies existing licensing rules to formally include foreign brewers in the state’s non-alcoholic beer regulatory framework.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates $1,500 annual fee for foreign brewers, generating state revenue under Taxation subject.90% confidence

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

HB 5668: Establishing the Central West Virginia Economic Development and Rural Revitalization Act

HB 5668 establishes the Central West Virginia Economic Development and Rural Revitalization Program to address economic challenges in eight specific counties: Webster, Clay, Braxton, Roane, Calhoun, Wirt, Lewis, and Gilmer. The bill creates a state program within the Department of Commerce that provides grants, loans, and technical assistance for projects like business development, infrastructure improvements, broadband expansion, and tourism initiatives. It also introduces a 25% tax credit for businesses making qualified investments in the region that create or retain full-time jobs. Projects must be located in the designated counties and prioritize job creation, private funding leverage, and support for economically distressed communities.

Topics ✓ Budget & TaxesSupports Budget & TaxesIntroduces 25% tax credit for qualifying projects, providing tax relief to stimulate rural economic development and fund program initiatives.95% confidence ✓ TechnologySupports TechnologyBill explicitly includes 'broadband expansion' as eligible project for state grants/loans, directly advancing internet access infrastructure in rural areas.95% confidence ✓ TransportationSupports TransportationBill funds 'infrastructure improvements' as part of economic development program, directly supporting transportation infrastructure projects in specified counties.85% confidence

Sub-Topics Tax Credits Tax Incentives Broadband Access Tags Economic Development Rural Communities

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

HB 5305: Supplemental Appropriation to the Department of Human Services from Federal Funds.

HB 5305 is a routine funding measure that adds $1,373,097 to existing medical services funding and $37,000,000 to medical services administrative costs for West Virginia's Department of Human Services. It uses unspent federal funds from the 2026 fiscal year (ending June 30, 2026) to supplement current appropriations, specifically for programs under Fund 8722. This bill does not create new services or change eligibility; it simply allocates additional existing federal funds to ongoing medical services operations. The bill was introduced on February 6, 2026, and referred to the House Finance Committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $37M in federal funds to supplement existing medical services funding, advancing essential program financing without new state taxes or spending cuts.90% confidence ✓ HealthcareSupports HealthcareAllocates $37M to medical services administrative costs and $1.37M to medical services funding using federal funds, strengthening existing healthcare program financing without eligibility changes.90% confidence

Sub-Topics Appropriations

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in committee · West Virginia · Senate Feb 6, 2026

SB 789: Supplemental appropriation to Department of Agriculture, fund 1413

Senate Bill 789 allocates additional funds from unappropriated balances to the West Virginia Department of Agriculture's Capital Improvements Fund (Fund 1413, Fiscal Year 2026). It increases specific budget items for capital projects, including $750,000 for repairs, $1.15 million for equipment, $490,000 for current expenses, $2.33 million for buildings, and $280,000 for other assets. The bill directly affects the Department of Agriculture's ability to fund ongoing capital improvement projects during the 2026 fiscal year. This is a procedural budget adjustment, not a new policy, using existing unspent funds to supplement existing appropriations.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates $4.9 million in supplemental funds for Department of Agriculture capital projects, directly increasing government spending on public infrastructure. This enhances budget appropriations for essential state services.90% confidence

Sub-Topics Appropriations State Budget

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

HB 5177: Sales tax rebate for qualifying materials used in the construction of modest homes of 1 600 square feet or less

HB 5177 creates a state sales tax rebate for builders constructing modest homes under 1,600 square feet in West Virginia. The bill provides a rebate equal to the state's 6% sales tax paid on qualifying building materials purchased from in-state suppliers, subject to strict fixed quantity limits (e.g., 174 sheets of sheathing, 475 pieces of lumber). Builders must use only specified materials, retain documentation for 60 months, and receive approval after the home is sold and inspected. The rebate excludes municipal taxes unless a municipality voluntarily participates, and materials like basement finishes or out-of-state purchases are ineligible.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides sales tax rebate for builders of modest homes, offering tax relief to support affordable housing construction under 1,600 sq ft.95% confidence ✓ HousingSupports HousingProvides tax rebate to builders of modest homes under 1,600 sq ft, reducing construction costs to increase affordable housing supply.95% confidence

Sub-Topics Sales Tax Tax Incentives

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