Budget & Taxes

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

HB 5295: Supplemental Appropriation to the Bureau of Senior Services from the Unappropriated Balance.

HB 5295 adds $266,879 to the Bureau of Senior Services' budget for fiscal year 2026, using unappropriated funds from the State Fund, General Revenue. It directly affects senior services programs by providing supplemental funding for current operational expenses. The bill amends the existing appropriation by creating a new line item under "Current Expenses" for the Bureau of Senior Services (Fund 0420, Org 0508) without creating new taxes or policies. This allocation stems from an unappropriated balance identified in the Governor's January 2026 budget document.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdds $266,879 to senior services budget using unappropriated funds, increasing public service funding without tax changes or new policies.92% confidence

Sub-Topics Appropriations Revenue State Budget Tags Seniors

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in committee · West Virginia · House of Delegates Feb 10, 2026

HB 5388: Creating the official motorist services logo signing program

HB 5388 creates a tax credit for independently owned West Virginia businesses participating in the official motorist services logo signing program. The bill allows eligible businesses to claim a credit equal to 100% of the fees paid to the West Virginia Division of Highways for program signage, directly reducing their state tax liability. To qualify, businesses must be locally owned (51% West Virginia-domiciled owners), operate fewer than five locations in the state, and not be bound by national branding requirements. The credit applies only to official program fees, excludes private advertising costs, and is nontransferable. This policy aims to lower costs for small, rural businesses along transportation corridors that provide traveler services.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 100% tax credit for eligible businesses, directly reducing state tax liability for program participation95% confidence ✓ TransportationSupports TransportationBill creates tax credit for highway signage program under WV Division of Highways, incentivizing business participation in motorist services logo program, directly supporting transportation infrastructure95% confidence

Sub-Topics Tax Credits Vehicle Registration

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signed · West Virginia · Senate Jun 25, 2026

SB 825: Supplementary appropriation to Department of Administration, fund 0226

This bill adds $17.6 million in funding to West Virginia's Public Defender Services (fund 0226) for fiscal year 2026. It allocates $2.6 million for "Public Defender Corporations" and $15 million for "Appointed Counsel Fees" using existing unappropriated surplus funds from the State Fund. The funding directly supports public defenders who represent indigent defendants in criminal cases, ensuring legal services for individuals who cannot afford private attorneys. The bill makes no new policy changes but redirects existing surplus state funds to this specific program.

Topics ✓ Budget & TaxesSupports Budget & TaxesFunds public defenders using surplus funds, supporting essential legal services without new taxes or policy changes.95% confidence ✓ Criminal JusticeSupports Criminal JusticeBill allocates $17.6M to public defenders for indigent criminal defendants, directly funding legal representation and supporting access to justice, aligning with criminal justice reform indicators.85% confidence

Sub-Topics Appropriations State Budget

in committee · West Virginia · Senate Feb 20, 2026

SB 1034: Increasing amount of funding counties receive for HOPE Scholarship enrollments

This bill ensures county school boards receive funding for students who qualify for West Virginia's Hope Scholarship but choose not to use it. Specifically, if a student isn't enrolled in a public school but is eligible for the scholarship (and declines it), the county board gets the same funding they would receive if the student attended a public school. The funding comes from the Hope Scholarship Program Fund and applies to students residing in the county. This change directly affects county school budgets and students who opt out of the scholarship program.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnsures counties receive existing Hope Scholarship funds for eligible students who decline private options, maintaining public education budget allocation without new taxes.90% confidence ✓ EducationSupports EducationBill preserves K-12 public school funding by ensuring counties receive allocated funds for eligible students who decline Hope Scholarships but aren't enrolled in public schools, directly strengthening school district finances.90% confidence

Sub-Topics School Choice School Funding Student Financial Aid

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passed · West Virginia · Senate Feb 26, 2026

SB 935: Eliminating business and occupation tax exemption for certain coal-fired merchant power plants

SB 935 repeals a tax exemption for certain coal-fired power plants in West Virginia, directly affecting owners/operators of coal plants operational before January 1, 1995. The bill reduces the taxable generating capacity for these plants to 45% of their official capability (instead of 100%) for tax years starting July 1, 2021, but requires plants to remain operational until at least July 1, 2025, to qualify. If such plants close before July 1, 2025, owners must repay tax savings through a recapture tax, though federal mandates exempting closures avoid this requirement. The law applies specifically to "merchant power plants" (independent generators) and modifies existing tax calculation rules under West Virginia Code §11-13-2o.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals tax exemption for coal plants, increasing state revenue by closing a tax loophole, aligning with fiscal responsibility and tax fairness.95% confidence ✓ EnergySupports EnergyRepeals tax exemption for coal plants, reducing financial incentive to operate, advancing fossil fuel phaseout and aligning with renewable energy transition goals.95% confidence ✓ EnvironmentSupports EnvironmentRepeals tax exemption for coal plants, increasing operational costs to discourage continued use of high-emission energy sources, aligning with environmental protection goals.85% confidence

Sub-Topics Business Taxes Tax Incentives Coal

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

HB 5280: Supplemental Appropriation to the Department of Commerce-Workforce West Virginia from the Unappropriated Surplus Balance

HB 5280 adds $2 million from West Virginia's unspent budget surplus to fund WorkForce West Virginia's current operations for fiscal year 2026. It reallocates existing unappropriated funds (money already budgeted but not yet spent) to the department's general budget without creating new taxes or spending. This supplemental appropriation directly supports WorkForce West Virginia's ongoing programs, such as job training and workforce development services. The bill uses surplus funds identified in the Governor's budget document, as noted in the "WHEREAS" clauses, to cover operational costs during the 2026 fiscal year.

Topics ✓ Budget & TaxesSupports Budget & TaxesUses unspent surplus funds to allocate $2M for workforce development programs without new taxes, demonstrating fiscal responsibility and funding essential services.92% confidence ✓ Labor & EmploymentSupports Labor & EmploymentAllocates $2M from surplus to fund WorkForce West Virginia's job training and workforce development programs, directly advancing employment services without restrictions.95% confidence

Sub-Topics Appropriations State Budget Workforce Development

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signed · West Virginia · Senate Jun 25, 2026

SB 844: Supplemental Appropriation to Department of Human Services, fund 8722

SB 844 is a supplemental funding bill that allocates additional federal funds to the West Virginia Department of Human Services for medical services. It increases existing appropriations for "Medical Services" (by $1.373 billion) and "Medical Services Administrative Costs" (by $37 million) under Fund 8722 for fiscal year 2026. This funding uses unspent federal moneys designated for the state's medical programs, directly supporting the department's operations for healthcare services. The bill does not create new programs but adjusts how existing federal funds are applied to current medical service expenditures.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $1.373B for medical services funding, increasing state budget appropriations for public healthcare services using federal funds.95% confidence ✓ HealthcareSupports HealthcareAllocates $1.373B for medical services and $37M for admin costs under DHS, directly increasing healthcare funding for state medical programs using federal funds.95% confidence

Sub-Topics Appropriations

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

HB 5678: To provide amendments to the Build WV Act

HB 5678 amends the Build WV Act to replace a $150 million total project cost cap with a $2 million annual cap on new tax credit liability for projects approved in each fiscal year. It specifically allows smaller rural projects to qualify for credits while clarifying the cap applies only to new project approvals, not existing projects. The bill also establishes a Build WV Credit Reserve Fund (starting at $2 million) to cover refundable tax credits for completed projects, requiring annual adjustments based on demand and usage. These changes directly affect companies seeking Build WV tax credits by altering how credits are calculated and capped, with the reserve fund ensuring payment for approved credits.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces annual tax credit liability cap from $150M total to $2M, restricting state spending on tax incentives.95% confidence

Sub-Topics Tax Credits

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

HB 5431: Relating generally to bonded indebtedness of the State of West Virginia

HB 5431 reorganizes West Virginia's laws governing state bond debt by creating new rules for issuing refunding bonds and general obligation bonds. The bill requires the State Treasurer to recommend bond issuance before the state can issue refunding bonds (used to pay off existing debt), establishes debt service funds for each bond series, and mandates the Treasurer to select bond counsel and financial advisors. It exempts bond-related service selections from standard state purchasing rules, prohibits conflicts of interest with penalties, and moves existing bond debt management rules into a single, updated code chapter. This bill directly affects the State Treasurer's office and state debt management processes, streamlining how West Virginia issues and manages its bonded indebtedness.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes bond debt management procedures, requiring Treasurer recommendations and debt service funds to promote fiscal responsibility in state borrowing.85% confidence

Sub-Topics Debt & Bonds Procurement

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

HB 5095: Providing tax credits to provide vehicles to certain persons

HB 5095 provides tax credits to help low-income workers access reliable vehicles by supporting charitable programs. It allows individual donors who give vehicles to qualified charities to claim up to $6,000 per vehicle (based on fair market value), and licensed auto dealers who sell/donate eligible vehicles through these programs to claim up to $6,000 per vehicle (based on price reductions). Vehicles must meet strict safety standards (no salvage titles, no open recalls, 90-day warranty) and be certified by nonprofits that provide affordable financing, financial counseling, and vehicle safety checks for households earning at or below 150% of the federal poverty level. The program is capped at $300,000 annually for 2026-2027 and $1 million thereafter, with the Tax Commissioner tracking credit usage and allocating funds among qualifying charities.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credits ($6k/vehicle) to low-income workers via charities, offering tax relief for middle/lower income recipients through charitable vehicle programs.92% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides tax credits for low-income workers' vehicle access via charities, removing transportation barriers to employment and improving work access.85% confidence

Sub-Topics Sales Tax Tax Credits Tax Incentives

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