HB 4684 eliminates tax credits for corporations and businesses using solar, wind, or other renewable energy systems after July 1, 2025, while maintaining tax credits for individual homeowners with residential renewable energy systems. It also requires renewable energy projects to be set back at least one mile from residential homes and mandates $400 million in liability insurance per 100 acres for cleanup after disasters. The bill directly affects commercial renewable energy operators by removing financial incentives, but does not impact residential users. These changes aim to reduce state subsidies for large-scale renewable energy operations.
SB 508 creates a tax credit allowing West Virginia businesses to deduct up to 50% of the cost of purchasing products manufactured in the state, directly benefiting companies with headquarters in West Virginia that buy locally made goods. The credit is capped at $100,000 per business annually, with unused credits carrying forward for up to four years. Businesses must provide proof of purchase for qualifying WV-manufactured products to claim the credit, which reduces franchise or income taxes. This policy aims to incentivize local procurement by lowering tax burdens for businesses purchasing in-state products.
SB 38 prohibits state agencies from using public funds to challenge West Virginia laws in court. It revokes spending authority for any agency action opposing state legislation, except for the Attorney General or specific elected officials (like the Governor, Secretary of State, or State Treasurer) when challenging laws related to their constitutional duties. This bill changes how state agencies may allocate funds for legal challenges against West Virginia statutes.
Senate Bill 618 prohibits West Virginia state and local public funds from supporting postsecondary degree programs identified as having "low-earning outcomes" under federal standards. It requires the Higher Education Policy Council to adopt rules blocking state funding - covering student aid, operational costs, grants, and facilities - from such programs and to annually report on blocked programs and fiscal impacts. This directly affects public universities and colleges receiving state funding, as well as students enrolled in designated programs. The bill implements a policy change by tying state education funding eligibility to graduate earnings data, rather than program content or accreditation.
Senate Bill 45 modifies West Virginia's property valuation law to allow reduced appraisals for certain corporate-owned farmland. It specifically enables corporations that generate at least $20,000 annually in agricultural products (as defined by state law) to have their farm property appraised based on its farming value - not its potential non-farming use - regardless of whether farming is their primary business. This applies to all farm parcels owned by such corporations, whether contiguous or not. The bill directly affects corporate landowners meeting the $20,000 sales threshold who would otherwise not qualify for agricultural valuation. The change aims to align property tax assessments with the actual agricultural use of the land.
SB 416 bans political subdivisions (like cities, counties, and school districts) from using public funds to pay for lobbying activities starting July 1, 2026. It requires these entities to disclose lobbying contracts, costs, and related details to the West Virginia Ethics Commission and exempts law enforcement officers from the ban. Taxpayers or residents can sue to stop prohibited lobbying and recover attorney fees if they win the case. The law aims to prevent public money from being used to influence legislation by local governments.
HJR 30 is a proposed constitutional amendment that would eliminate all property taxes on primary residences (homestead real property) in West Virginia starting July 1, 2027. It directly affects homeowners who currently pay these taxes and counties that rely on homestead tax revenue for funding. The amendment requires the state legislature to create a new funding mechanism to replace the lost revenue for counties before the tax repeal takes effect. This resolution must be approved by voters in the 2026 general election to become part of the state constitution. The bill is currently in committee referral after its January 29, 2026, introduction.
HB 4445 would exempt the sale of small arms (such as rifles, shotguns, and pistols) and related items from West Virginia's sales and service taxes. This includes small arms ammunition, accessories like holsters and optics, storage devices (e.g., safes and cases), and fees for shooting sports events. The bill defines these terms to clarify the scope of the exemption, ensuring it applies only to specified firearms and related products. The stated purpose is to reduce costs for residents purchasing these items to exercise their Second Amendment rights.
HB 4846 changes how certain high-technology property is taxed in West Virginia by valuing qualifying servers and equipment at their scrap value (instead of full market value) for property tax purposes. It applies only to assets over $100 million owned by businesses in high-tech or internet advertising sectors, as defined by existing law. This reduces the taxable value of these assets, directly lowering property tax bills for qualifying businesses. The bill does not alter tax rates but modifies the valuation method for specific high-value technology assets.
SB 76 would exempt coal sold to coal-fired power plants located within West Virginia from the state's 5% severance tax. This directly affects coal producers who sell thermal coal (used for electricity generation) to in-state power plants, reducing their tax burden on these specific sales. The bill amends existing law to create this exemption, removing the tax that would otherwise apply to coal sold for electricity generation at facilities operating in West Virginia. The change would provide immediate tax savings for coal producers supplying local power plants, without altering other severance tax rates or provisions.
