HB 4922 would exempt all West Virginia residents aged 65 and older from both personal property taxes and real estate property taxes starting January 1, 2027. The bill amends existing tax exemption laws (§11-3-9 and §11-6B-3) to add this new category for seniors, directly affecting older residents who own property in the state. It clarifies that this exemption applies to all real estate and personal property, not just primary residences. The policy change takes effect on a specific date (January 1, 2027), with no mention of income limits or other qualifying conditions in the bill text. This is a direct tax relief measure for senior citizens, not a procedural or commemorative bill.
HB 4151 establishes the West Virginia Aviation Access and Tourism Growth Act to improve air travel infrastructure and boost tourism. It creates a $15 million state fund (with annual review) to provide matching grants for airport upgrades, revenue guarantees for new flight routes, and tax incentives like sales tax exemptions on jet fuel and property tax breaks for aviation facilities. The bill directly affects regional airports (prioritizing Yeager, North Central WV, Greenbrier Valley, and Eastern WV airports), tourism businesses through co-branded marketing programs, and aviation workers via new workforce training at community colleges. Key provisions include funding for airport modernization, tax credits for aviation employers creating jobs, and a 13-member task force to develop a 10-year aviation access plan. The act aims to enhance air connectivity to tourism destinations like national parks and rural communities.
SJR 12 proposes a constitutional amendment to eliminate West Virginia's tax on business inventory, which would prohibit the state from taxing goods, materials, or products held for sale, manufacturing, or processing. If approved by voters in the 2026 election, this amendment would require the state to replace lost revenue for counties, municipalities, and school districts through alternative funding mechanisms. The amendment specifies that local governments may adjust tax policies within state law to maintain fiscal stability after the tax is removed. This is a voter-approved constitutional change, not an immediate law, and would take effect upon ratification.
HB 4930 exempts diapers and specific infant hygiene products from West Virginia's sales tax. It directly affects parents and caregivers purchasing these items, including disposable diapers for infants/toddlers or individuals with incontinence, as well as baby bottles, formula, and infant car seats. The bill amends the tax code to remove sales tax on these defined products, effective upon enactment. This creates a concrete policy change where these items will no longer be subject to state sales tax at checkout.
HB 4369 exempts specific hygiene and infant products from West Virginia's sales tax. It directly affects consumers who purchase these items by removing the tax burden. The bill defines three exempt categories: disposable diapers (for infants/toddlers or incontinence), feminine hygiene products (like tampons and pads), and infant products (including baby bottles, formula, and car seats). These exemptions apply to sales under West Virginia's consumer sales tax code. The bill aims to reduce costs for households buying essential items, without altering tax rates for other goods.
HB 4560 redirects the gas tax collected from fuel sold at marinas and boat docks in West Virginia to the West Virginia Division of Natural Resources (DNR) Law Enforcement Division. The bill amends state law to require that these specific tax proceeds - currently part of the motor fuel excise tax - must now be allocated solely to the DNR Law Enforcement Division. This change does not create a new tax but shifts existing revenue from its current allocation to fund natural resource enforcement activities. The primary effect is providing the DNR Law Enforcement Division with a dedicated funding source from marina and boat dock fuel sales.
HB 4968 would exempt the first $20,000 of annual income from West Virginia state income tax for resident individuals and married couples filing jointly. Effective for tax years beginning January 1, 2026, the bill modifies the tax calculation by reducing taxable income by $20,000 before applying the state tax rate. This directly benefits low-to-moderate income West Virginia residents who earn under $20,000 annually. The change applies to both single filers and couples filing jointly, reducing their state tax liability without altering federal tax treatment.
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.
HB 4625 amends West Virginia's definitions for property transfer excise taxes, clarifying which transactions qualify for tax exemptions. It removes an existing exemption for certain property transfers while adding new exemptions for transfers between family members (spouse, parent-child, grandparent-grandchild, siblings) and between charitable organizations. The bill also refines definitions of key terms like "document," "value," and "person" to better determine tax applicability. These changes directly affect individuals and entities involved in property sales or gifts, particularly in family or charitable contexts, by altering which transfers are exempt from the excise tax.
HB 4738 would allow West Virginia counties to impose an annual tax on vacant or mostly vacant commercial, industrial, or institutional buildings (defined as unoccupied for 6+ months or over 50% floor area unused). Counties could set the tax as a percentage of property value or a flat fee, with owners receiving 30 days' notice and appeal rights to court. Exemptions cover properties under renovation, actively listed for sale/lease, or affected by disasters or hardship. The tax would be collected like regular property taxes, creating a lien if unpaid, to encourage property use and reduce blight.
