Budget & Taxes

signed · West Virginia · Senate Jun 25, 2026

SB 875: Supplemental appropriation to Department of Commerce, fund 8703

SB 875 supplements the 2026 budget for the West Virginia Department of Commerce's Division of Forestry (fund 8703) by adding $250,000 for personal services and $500,000 for current expenses. The funds come from unappropriated federal money remaining for the fiscal year ending June 30, 2026. This bill directly affects the Division of Forestry's budget allocation, increasing its available funding for staff costs and operational needs during the 2026 fiscal year.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases budget for Forestry Division's staff and operations using unappropriated federal funds, directly funding public service needs.95% confidence

Sub-Topics Appropriations

signed · West Virginia · Senate Jun 25, 2026

SB 830: Supplemental Appropriation to Department of Human Services, fund 0488

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $28.46M in surplus funds to DHS programs without tax changes, directly funding essential human services per budget appropriations.95% confidence

Sub-Topics Appropriations Revenue State Budget

in committee · West Virginia · House of Delegates Feb 13, 2026

HB 5519: Relating to creating the “West Virginia Tax Neutrality Act”

HB 5519, the "West Virginia Tax Neutrality Act," would modify West Virginia's tax code to exclude capital gains from the sale of investment metal bullion and coins from state taxable income. It directly affects individuals, corporations, and fiduciaries who sell these specific investments. The bill requires taxpayers to subtract net capital gains from such sales (as defined in existing law) from their federal adjusted gross income when calculating their West Virginia state tax liability. This change aims to align West Virginia's treatment of these investments with federal tax rules, though the bill is still in early stages (introduced February 13, 2026, referred to House Finance).

Topics ✗ Budget & TaxesOpposes Budget & TaxesExcludes capital gains from investment metal sales, reducing state tax revenue and weakening fiscal management.90% confidence

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

HB 5606: Establishing the “Stay in State” tax credit

HB 5606 establishes a tax credit for West Virginia residents who remain in-state after graduating from a West Virginia college or university. The credit allows individuals or their employers to reduce their personal income tax liability by up to 50-75% of eligible student loan payments made while working in West Virginia (based on degree level and transfer status). It covers loans included in the graduate's original financial aid package, requires payments to be made during residency, and permits unused credits to carry forward for up to 10 years. This policy directly affects recent WV graduates and their employers, aiming to incentivize retention in the state through tax relief on student debt.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit reducing income tax liability for graduates staying in-state, aligning with tax relief support for education retention.95% confidence ✓ EducationSupports EducationTax credit reduces student loan burden for in-state graduates, supporting higher education retention and access through financial incentives.85% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives Higher Education Student Financial Aid

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passed · West Virginia · Senate Mar 3, 2026

SB 1077: Requiring vocational education agriculture programs be offered to all students

SB 1077 (West Virginia Senate Bill 1077) prevents county school boards from reducing funding for vocational agriculture programs during the 2027 fiscal year below what they spent in the current fiscal year. It directly affects county boards of education across West Virginia by requiring them to maintain existing funding levels for these programs. The bill’s key provision, added as §18-5-55 to the state code, aims to protect these programs from budget cuts during fiscal year 2027. It does not create new programs or require universal student enrollment, but rather safeguards existing vocational agriculture funding. This is a procedural funding protection measure, not a new educational mandate.

Topics ✓ Budget & TaxesSupports Budget & TaxesPrevents defunding of vocational agriculture programs by mandating maintenance of current fiscal year funding levels, protecting budget allocation for this specific educational program.95% confidence ✓ EducationSupports EducationPrevents funding cuts to vocational agriculture programs in K-12 schools, protecting existing educational offerings per §18-5-55.95% confidence

Sub-Topics Career & Technical Education Tags Agriculture

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

HB 5284: Supplemental Appropriation to the Department of Human Services-Adoption, Foster Care, and Adult Services from the Unappropriated Surplus Balance

HB 5284 is a supplemental budget bill that allocates $7.77 million from unappropriated surplus funds 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 directly affects these specific state programs by adding new funding line items to their existing budgets using leftover state revenue. The bill does not create new programs or policies but redirects available surplus funds to support ongoing services for foster youth, adoption placements, and adult social services. This is a routine fiscal adjustment, not a policy change.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $28.46M surplus funds to essential human services programs (Adoption, Foster Care, Adult Services), strengthening state budget allocation without tax changes.90% confidence

Sub-Topics Appropriations Revenue State Budget

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in committee · West Virginia · Senate Feb 13, 2026

SB 766: Creating Caregiver Tax Credit Act

SB 766 creates a nonrefundable tax credit for West Virginia family caregivers of eligible elderly relatives. It allows caregivers to claim a 50% credit on qualifying out-of-pocket expenses (up to $2,000 annually, or $3,000 for veteran caregivers), including home modifications, medical equipment, hiring care aides, respite care, and adult day care. The credit applies to expenses directly related to assisting an eligible family member (62+ years old, living at home, requiring help with daily activities like bathing or dressing, and certified by a healthcare provider). The credit begins for tax years starting January 1, 2028, with a $5 million annual cap on total credits, adjusted annually based on the consumer price index.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit reducing burden for caregivers, aligning with tax relief for middle/lower income families through nonrefundable credit on essential care expenses.95% confidence ✓ HealthcareSupports HealthcareBill provides tax credits for health-related caregiver expenses (medical equipment, care aides, respite care) for elderly, improving access to home-based health services and supporting family caregivers.90% confidence ✓ VeteransSupports VeteransBill explicitly provides $1,000 higher annual tax credit ($3,000 vs $2,000) specifically for veteran caregivers, directly expanding benefits for veterans' families.95% confidence

Sub-Topics Tax Credits

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in committee · West Virginia · Senate Feb 25, 2026

SB 725: Creating First-Time Home Buyer Savings Account Act

SB 725 creates a tax-advantaged savings account program for first-time homebuyers in West Virginia. It allows eligible residents (those who haven't owned a home in 3 years) to contribute to a savings account, with contributions reducing their taxable income for state tax purposes. Funds can only be used for down payments and closing costs toward purchasing a qualifying single-family residence (including condos or manufactured homes) in West Virginia. Account holders are limited to one account, and early withdrawals for non-eligible purposes incur penalties. The program applies to West Virginia residents filing state income tax returns.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief by allowing deductible contributions for first-time homebuyers, reducing taxable income for state tax purposes.90% confidence ✓ HousingSupports HousingCreates tax-advantaged savings for first-time homebuyers, directly supporting affordable housing access through down payment assistance for qualifying homes.95% confidence

Sub-Topics Income Tax Procurement Homeownership Housing Finance

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in committee · West Virginia · Senate Feb 11, 2026

SB 801: Increasing each school district's basic foundation program

SB 801 increases state funding for West Virginia school districts by raising the required ratios of professional educators and support staff per 1,000 students. Specifically, it adjusts the calculation for the "basic foundation program" to require higher ratios (e.g., increasing professional educators from 72.75 to 72.75+ per 1,000 students and support staff from 43.97 to 56.79 per 1,000 students by 2026-2027). The bill directly affects all public school districts, with different ratios based on county density (high, medium, low, sparse). For the 2026-2027 school year only, districts will not face penalties for not meeting the new ratios immediately, providing a transition period for implementation.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases state funding for school districts through adjusted educator/staff ratios, directly allocating more public budget to education programs.95% confidence ✓ EducationSupports EducationIncreases state funding via higher educator/support staff ratios per 1,000 students, directly advancing K-12 resource allocation and staffing requirements.95% confidence

Sub-Topics School Funding Student Health Teachers

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

HB 5299: Supplemental Appropriation to the Department of Homeland Security - Correctional Units from the Unappropriated Surplus Balance.

HB 5299 adds $84,600 to the medical expenses fund for correctional facilities under West Virginia's Department of Homeland Security (specifically the Division of Corrections and Rehabilitation). This supplemental appropriation uses unspent money from the state's General Revenue fund surplus, as identified in the Governor's 2026 budget. The funds are designated solely for inmate medical care during fiscal year 2026 (ending June 30, 2026) and do not create new programs or alter existing laws. This is a routine budget adjustment reallocating existing unappropriated funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates $84,600 from unspent surplus for inmate medical care, funding an essential correctional service within state budget.90% confidence ✓ Criminal JusticeSupports Criminal JusticeBill allocates $84,600 for inmate medical care in correctional facilities, directly funding a necessary corrections service within the criminal justice system.95% confidence ✓ HealthcareSupports HealthcareAllocates $84,600 specifically for inmate medical care in correctional facilities, directly funding healthcare services without restrictions.95% confidence

Sub-Topics Appropriations Revenue State Budget Corrections

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