SB 914 increases taxes on all tobacco products, including cigarettes, cigars, chewing tobacco, and electronic smoking devices (like e-cigarettes and vape pens), which are now explicitly defined in the law. It repeals existing tax discounts and removes exemptions for certain products, directly affecting tobacco manufacturers, retailers, and consumers through higher prices. The bill dedicates 10% of the additional tax revenue to West Virginia’s Tobacco Prevention program. This is a direct policy change to raise revenue and fund prevention efforts, with no mention of specific tax rates or additional restrictions beyond taxation.
HB 5522 creates an annual sales tax holiday in West Virginia for feminine hygiene products and diapers. The bill exempts these items from sales tax on the second Saturday of May plus the Friday and Sunday directly surrounding that date each year. It defines "feminine hygiene products" broadly to include tampons, pads, menstrual cups, and similar items, whether disposable or reusable. The tax holiday directly affects consumers purchasing these products during the designated dates, reducing their out-of-pocket costs. The bill establishes this exemption by amending the state's sales tax code to exclude these items from taxation during the specified period.
HB 5285 increases funding for specific social services divisions within West Virginia's Department of Human Services using leftover state funds. It raises appropriations for the Bureau for Social Services' Office of the Commissioner, Child Protective Services, Social Services Case Workers, Adult Protective Services, and Youth Services Case Workers for fiscal year 2026. The bill supplements existing budget allocations rather than creating new programs, directly affecting staff and service delivery in these divisions. It uses unappropriated balance funds from the state treasury, as identified in the Governor's budget document, to cover these increased costs.
HB 5620 would limit local government authority over "certified high impact data center" projects by blocking counties and municipalities from enforcing zoning, building permits, licensing, or other local regulations for these facilities. The bill requires the Department of Commerce to designate a "Data Economy Liaison" to coordinate with data center developers and mandates that certified projects pay standard municipal business taxes. It applies only to data centers certified by the Commerce Secretary under this law, not all data centers. The bill is pending in the House Judiciary Committee as introduced on February 16, 2026.
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Local Government
HB 5637 adds 50% weighted funding to West Virginia's school aid formula for students with unique learning needs, including students with disabilities and English language learners. This means schools serving these students will receive additional state funding based on counting each such student as 1.5 full-time students in enrollment calculations. The bill requires county school boards to apply to the state superintendent for this supplemental funding, which is distributed based on student proficiency levels and county capacity. It directly affects public schools and students with disabilities or limited English proficiency by increasing their funding allocation.
SB 912 would remove the 6% state sales tax on prepared food purchased from vending machines and money-operated machines in West Virginia, effective January 1, 2027. This change applies specifically to food sold through these machines (like snacks or meals), meaning consumers would pay no sales tax on such purchases and businesses operating the machines would not collect the tax. The bill amends West Virginia's tax code (§11-15-3) to explicitly exclude this category of food from the standard sales tax rate. It does not affect tax on food sold in stores, restaurants, or other retail settings.
SB 860 creates a state fund to cover funeral expenses for certain first responders who die while performing official duties. It authorizes up to $8,000 in payments for reasonable funeral and burial costs for law enforcement officers (including public facility security staff), firefighters (paid and volunteer), emergency medical personnel, correctional employees, and probation officers. The fund complements existing benefits but ensures at least $8,000 is available if other sources provide less. Payments require written certification that the death occurred "as a proximate result of official duties" and do not duplicate benefits under other state laws.
SB 870 proposes a $10,000 total pay increase for West Virginia teachers over five years, distributed through annual adjustments to the state minimum salary schedule based on experience and education level. It also mandates a 25% pay raise for school service personnel (such as aides and support staff) over the same five-year period. The bill amends existing law to establish new salary tiers, with specific pay amounts listed for different experience levels and qualifications (e.g., starting at $39,057 for teachers with zero experience and a master's degree). This policy directly affects all public school teachers and support staff in West Virginia, aiming to increase base compensation through structured, incremental raises.
HB 5320, the "Welcome Act," aims to address West Virginia's housing shortage by changing how land is taxed during development. It allows property owners to keep their original tax classification for subdivided land until individual lots are sold, directly affecting homeowners and developers. The bill protects property owners' right to further subdivide land after initial sales, requires new parcels to include 24/7 access to a road (without mandating road construction), and limits local governments from imposing stricter road standards than the existing access road. These provisions apply to casual land divisions but not to formally recorded subdivisions with existing deed restrictions.
SB 926, introduced in the West Virginia Senate on February 12, 2026, proposes to eliminate state capital gains tax on the sale or exchange of certain precious metal bullion. The bill would amend West Virginia's tax code to exclude gains from selling gold, silver, platinum, or palladium bullion from taxable adjusted gross income. This change would directly affect West Virginia residents who sell qualifying precious metals, reducing their state tax liability on those transactions. The bill is currently pending in the Senate Finance Committee and has not yet been enacted into law.
