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.
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.
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.
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.
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.
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.
HB 5340 creates a new property tax classification for timberland leased for carbon credits, requiring the lease to generate at least $10,000 annually in carbon credit income. Landowners with 10 or more contiguous acres of timberland meeting the state's "managed timberland" definition (including sustainable forest management plans) can apply for this classification through the Tax Commissioner's certification. Once certified, the property will be assessed under this new tax classification for property tax purposes, with the classification remaining stable unless the land's use changes or the property's tax class shifts between Class III and IV. This aims to provide tax consistency for landowners participating in carbon credit programs while encouraging sustainable forest management.
SB 939 creates a tax credit for West Virginia businesses that replace imported goods with locally manufactured products. Eligible businesses - those purchasing goods for resale or use in WV - can claim a nonrefundable credit equal to 10% of the verified value of imported goods they stop buying and replace with goods from qualified WV manufacturers. The credit requires verification by an independent CPA through an "reshoring activity verification report" to confirm the value of goods replaced and ongoing purchases. This program aims to reduce reliance on foreign imports (noted as $4.8 billion in 2024) by incentivizing local manufacturing, workforce growth, and economic activity within the state.
SB 749 authorizes four West Virginia counties - Ohio, Harrison, Monongalia, and Jefferson - to levy a special sales tax on businesses within designated economic development districts. The bill specifically approves taxes for the Fort Henry District (500 acres in Ohio County), Charles Pointe District (437 acres in Harrison County), University Town Centre District (1,450 acres in Monongalia County), and a Jefferson County district (unspecified acreage). Each district’s tax authority expires in 2053 or 2054, unless terminated earlier under existing law. The bill ensures these taxes won’t reduce state general revenue by requiring individual legislative approval for each district’s tax authorization. This directly affects businesses operating within these defined areas, with tax revenue funding local economic development initiatives.
HB 5258 creates a 17-member Juvenile Justice Reform Oversight Committee to monitor West Virginia's juvenile justice system. The committee, including state officials, agency representatives, and community stakeholders, will track youth reoffending rates, calculate state savings from reduced out-of-home placements (averted costs), and produce annual reports with recommendations for reinvesting those savings into community-based alternatives to incarceration. It also establishes a Juvenile Justice Account in the state treasury to hold these saved funds. The bill directly affects state agencies like the Division of Juvenile Services and Department of Health and Human Resources, requiring them to provide data and participate in the oversight process.
