Budget & Taxes

in committee · West Virginia · Senate Feb 6, 2026

SB 818: Supplemental appropriation to Executive Civil Contingent Fund, fund 0105

This bill adds a $10 million supplemental appropriation to the Governor’s Office Civil Contingent Fund (fund 0105) for fiscal year 2026, specifically designated for "Flood Resiliency - Surplus." The funds will be transferred directly to the Flood Resiliency Trust Fund (fund 1070) as specified in the bill. It adjusts the state budget by reallocating an unappropriated surplus balance identified in the Governor’s budget document. This is a procedural budget amendment affecting state fund allocation, not a new policy or direct service for residents.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reallocates unappropriated surplus to fund flood resiliency via budget amendment, directly supporting state program funding within fiscal management.90% confidence

Sub-Topics Appropriations State Budget

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signed · West Virginia · Senate Jun 25, 2026

SB 827: Supplemental appropriation to Department of Human Services, fund 0486

SB 827 increases existing funding for several West Virginia Department of Human Services case worker programs in the 2026 fiscal year. It adds specific amounts to budget lines for Child Protective Services, Social Services, Adult Protective Services, and Youth Services case workers. The bill uses unappropriated state funds identified in the Governor’s budget without creating new programs or policies. It directly affects these DHS divisions by providing additional resources for their current operations.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases funding for DHS case worker programs (Child Protective Services, Social Services, etc.) using existing unappropriated funds, directly supporting essential public services.95% confidence

Sub-Topics Appropriations

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

HB 5646: To jumpstart the state’s State Resiliency and Flood Protection Act to allow the Resiliency Office to begin the work of assisting areas of the state prone to flooding, to undertake actions to reduce or prevent future flooding.

HB 5646 increases the West Virginia Flood Resiliency Trust Fund to $250 million and allocates $1 million from the Revenue Shortfall Fund to the Disaster Recovery Trust Fund to assist communities affected by 2024-2025 flooding. The bill requires the State Resiliency Office to develop a flood protection plan using at least 6% of federal Community Development Block Grant-Disaster Recovery funds. It mandates annual expenditure reports and budget requests to the Resiliency Office Board, enabling the office to begin flood prevention work in vulnerable areas. The legislation directly supports flood-prone communities and state recovery efforts through concrete funding mechanisms.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates $250M to Flood Resiliency Trust Fund and $1M from Revenue Shortfall Fund for flood protection, directly funding public infrastructure through state budget mechanisms.95% confidence

Sub-Topics Government Spending Revenue

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

HB 5571: To provide a pay equity salary adjustment for non-uniformed employees of the Division of Corrections and Rehabilitation

HB 5571 provides a $6,000 pay equity adjustment over three years ($2,000 annually) for non-uniformed administrative staff in West Virginia's Division of Corrections and Rehabilitation. The increases begin July 1, 2026, and apply to full-time equivalent employees not in uniformed roles, such as office or support positions. Funding comes from general revenue appropriations for state divisions, while regional jail staff receive funding from a special revenue fund. This bill directly affects non-uniformed correctional facility employees who face recruitment and retention challenges, without altering existing pay grade maximums.

Topics ✓ Budget & TaxesSupports Budget & TaxesFunds $6,000 pay adjustment via general revenue appropriations, increasing state spending on corrections staff salaries within budget allocation.95% confidence

Sub-Topics Revenue

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signed · West Virginia · House of Delegates Aug 13, 2026

HB 5288: Supplemental Appropriation to the Department of Agriculture-West Virginia Spay Neuter Assistance Fund from Special Revenue

HB 5288 provides additional funding to West Virginia's existing Spay Neuter Assistance Fund, which helps low-income pet owners cover spaying and neutering costs for their animals. The bill supplements an unappropriated balance from the 2026 fiscal year budget to increase the fund's allocation without changing program eligibility or requirements. This is a procedural funding adjustment, not a new policy, and directly supports the state's veterinary assistance program for pet sterilization. The fund operates under West Virginia Code Chapter 19, continuing existing services for qualifying residents.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases funding for public veterinary assistance program via supplemental appropriation without changing eligibility.95% confidence

Sub-Topics Appropriations State Budget

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

HB 5078: Related to child tax credit

HB 5078 creates a refundable state child tax credit for West Virginia residents who claim the federal child tax credit for eligible children. The credit equals 50% of the federal child and dependent care tax credit amount claimed on the federal return, directly supporting working families with children. For tax years starting January 1, 2025, any credit amount exceeding the resident's state income tax liability is refunded to the individual. This policy change expands state support for families already qualifying for the federal credit, aiming to reduce child poverty and bolster local economies.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates refundable tax credit for families, providing direct tax relief and refunding excess credit amounts to lower/middle income households.95% confidence

Sub-Topics Income Tax Tax Credits Tags Children

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in committee · West Virginia · Senate Feb 10, 2026

SB 706: Modifying severance tax on newly drilled oil and natural gas wells

SB 706 modifies West Virginia's severance tax for oil and natural gas producers by temporarily reducing the tax rate for newly drilled wells. It lowers the tax rate to 3% (from 5%) for 24 months starting from the first sale of natural gas or oil from wells drilled after June 30, 2026. This applies specifically to newly completed wells, while existing wells and other production types maintain their standard rates (2.5% or 5% depending on production volume and drilling method). The bill directly affects oil and gas producers who drill new wells after the effective date, offering a short-term tax incentive to encourage new development. The change is part of the state's severance tax structure under §11-13A-3a of the West Virginia Code.

Topics ✗ Budget & TaxesOpposes Budget & TaxesTemporarily reduces severance tax revenue for oil producers, decreasing state budget income from a key tax source.90% confidence ✗ EnergyOpposes EnergyReduces severance tax for new oil/gas wells, lowering costs for fossil fuel producers and favoring fossil fuels over renewables.95% confidence ✗ EnvironmentOpposes EnvironmentReduces severance tax for new oil/gas wells, incentivizing increased extraction without environmental safeguards, prioritizing industry over environmental protection.85% confidence

Sub-Topics Business Taxes Tax Incentives Oil & Gas

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

HB 5544: Creating deductions for contributions to Trump accounts

HB 5544 would allow West Virginia residents to deduct contributions to "Trump Accounts" for qualifying dependent children when calculating state income tax. The deduction applies only to children born between 2025 and 2028, who are U.S. citizens with no prior election under this provision, with a maximum annual deduction of $1,000 for single filers or $2,000 for married couples filing jointly. Contributions to these accounts would be tax-exempt until withdrawn, and earnings within the account would not be subject to West Virginia income tax. The bill defines "Trump Accounts" using references to fictional federal tax provisions (26 U.S. Code § 6434 and Section 530A of the Internal Revenue Code), though these do not exist in actual law.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax deduction for contributions to 'Trump Accounts,' providing tax relief for families with qualifying children, aligning with support indicators.95% confidence

Sub-Topics Income Tax

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

HB 5390: Establishing fiscal notes submitted to the Legislature constitute sworn testimony

HB 5390 establishes that fiscal notes (financial impact statements) submitted to the West Virginia Legislature by state agencies, political subdivisions, or public officials are legally considered sworn testimony. The bill imposes criminal penalties for knowingly submitting false or misleading fiscal notes, treating such acts as perjury, while creating a safe harbor for those who voluntarily correct errors made in good faith before a bill's final vote. Key provisions require corrected notes to clearly identify changes and explain the reason for corrections, and mandate referral to prosecutors if credible evidence of intentional falsification exists. This directly affects state agencies and officials preparing fiscal notes, ensuring accountability for financial impact assessments used in legislative decision-making.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates fiscal notes as sworn testimony with perjury penalties, enhancing budget transparency and accountability in fiscal management.85% confidence

Sub-Topics Audits & Accountability

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in committee · West Virginia · Senate Feb 6, 2026

SB 806: Clarifying definition of “farm” or “farmland” for real property tax assessment purposes

SB 806 clarifies West Virginia's definition of "farm" or "farmland" for property tax purposes. It allows landowners or tenants to operate non-farming business activities (like agritourism or small retail) on qualifying farmland without losing its tax classification, as long as farming remains the primary and predominant use. The bill specifies that land cannot be considered "primarily for farming" if other commercial enterprises fundamentally alter the land's agricultural use. This directly affects farmers who diversify their operations but maintain farming as their main activity, ensuring they retain eligible tax treatment. The commissioner of agriculture will help determine if land qualifies under this definition.

Topics ✓ Budget & TaxesSupports Budget & TaxesPreserves agricultural property tax classification, preventing higher tax assessments for qualifying farmland with non-farming activities while maintaining primary farming use.90% confidence

Sub-Topics Property Tax Tags Agriculture

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