HB 5306 is a supplemental appropriation bill that increases funding for West Virginia's Medicaid program by $128,383,090 for "Medical Services" and $268,451 for "Administrative Costs" within the Department of Human Services' Health Care Provider Tax - Medicaid State Share Fund (Fund 5090). It uses unappropriated funds from the 2026 fiscal year budget to cover existing Medicaid provider payments and administrative needs. The bill directly affects Medicaid healthcare providers and state agencies managing Medicaid services by ensuring funding availability for current obligations. Introduced on February 6, 2026, it is currently pending in the House Finance Committee. This is a procedural budget adjustment, not a policy change.
SB 874 is a supplemental budget bill that increases funding for West Virginia's Department of Human Services, Division of Human Services. It adds $1.6 million for staff costs (Personal Services) and nearly $3.8 million for operational expenses (Current Expenses) using unappropriated general revenue funds. The bill supplements the existing fiscal year 2026 budget without creating new taxes or policies. This funding supports the agency's ongoing operations during the 2026 fiscal year.
West Virginia's HCR 19 is a resolution urging Congress to call a Convention of States under Article V of the U.S. Constitution. The resolution states that two-thirds of state legislatures have already applied for such a convention to propose a balanced budget amendment, making it Congress's constitutional duty to convene it immediately. It specifies the convention would be limited to fiscal responsibility proposals, with states selecting their own commissioners. The resolution also declares West Virginia's readiness to host the convention if chosen, emphasizing states' constitutional right to initiate this process without congressional interference.
HB 5432 creates a tax credit for West Virginia taxpayers subject to the severance and business privilege tax who spend money on disaster repair and recovery efforts, such as debris removal, public infrastructure repairs, and emergency services after events like hurricanes or floods. The credit covers qualified costs for labor, materials, and services directly tied to disaster recovery, excluding purchases above fair market value. Taxpayers must apply for the credit through a specific process, with unused credits allowed to be carried forward or transferred to successors. This policy aims to incentivize private sector participation in disaster recovery by reducing tax liabilities for eligible expenses.
HB 5292 allocates $1,000,000 from West Virginia's unappropriated surplus budget funds to the Northern Regional Juvenile Center within the Bureau of Juvenile Services. This supplemental appropriation directly affects the juvenile detention facility by providing funding for its operations during fiscal year 2026. The bill uses leftover budget funds (not new revenue) to supplement existing appropriations, specifically adding a new line item for the facility's expenses. It does not change laws or create new programs, but redirects existing unspent funds to support juvenile services.
HB 5311 allocates $132,000 from West Virginia's unspent surplus funds to the Department of Homeland Security's Office of the Secretary for the Fusion Center during fiscal year 2026. This supplemental appropriation adds a new budget line item to fund the Fusion Center's operations without increasing the state's overall budget. The bill directly affects the Department of Homeland Security's Fusion Center by providing specific funding from existing unappropriated surplus balances. It is a procedural budget adjustment, not a policy change, to reallocate unused state funds.
SJR 22 proposes a constitutional amendment to eliminate West Virginia's ad valorem tax on business and inventory tangible personal property (like equipment and stock) starting July 1, 2029. It requires the legislature to replace this lost revenue by adjusting the general sales tax rate to match the previous tax revenue, with funds distributed to counties that previously received payments from this property tax. The amendment must be approved by voters in the 2026 general election to take effect. This change directly affects businesses owning tangible inventory and counties relying on this tax revenue for funding.
HB 5459 imposes an annual tax on certified health maintenance organizations (HMOs) operating in West Virginia that provide Medicaid services. It establishes tiered tax rates based on Medicaid member months (with higher rates for larger volumes) and non-Medicaid member months, adjusting annually using West Virginia's Medicaid capitation rate changes. Starting July 1, 2027, the tax shifts to a flat 2.5% of each HMO's gross premiums in the state, applying uniformly regardless of membership type. The bill exempts Medicare Advantage plans and certain government health plans as specified in federal law.
HB 5302 reallocates $6,000,000 from unused state funds (unappropriated surplus) to the Department of Human Services' Foster Care program for fiscal year 2026. The funds are specifically directed to the "Bring Them Home Fund" under the Bureau for Social Services. This supplemental appropriation increases funding for foster care services without changing eligibility or program rules. It directly affects foster care programs and children in state custody served by the Department of Human Services.
HB 5617 would allow certified nonprofit retailers (called "workforce training community centers") meeting specific criteria to retain 75% of consumer sales tax revenue collected after the first $1 million in annual sales. These retailers must use the retained funds exclusively for job training and placement services targeting people with employment barriers, such as disabilities. They would continue paying local sales taxes and report retained amounts to the state Department of Revenue. The bill creates a new program to expand access to workforce development by redirecting a portion of sales tax revenue toward job training services.
