Budget & Taxes

in committee · West Virginia · House of Delegates Jan 28, 2026

HB 4903: Provide a pay equity salary adjustment and increase to certain employees of the Division of Corrections and Rehabilitation

HB 4903 provides a $6,000 pay equity salary adjustment over three years for specific correctional employees in West Virginia. It directly affects non-uniform administrative staff at the Division of Corrections and Rehabilitation (starting July 1, 2026), as well as all employees of the Division of Corrections, Division of Juvenile Services, and West Virginia Regional Jail Authority (with adjustments effective July 1, 2018-2020). The bill mandates annual $2,000 raises each July 1 for these employees, funded from general revenue for state divisions and a special jail fund for regional facilities. This policy aims to address recruitment and retention challenges by increasing base pay for these roles, without altering existing pay grade maximums.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates state budget funds ($6,000 over 3 years) for correctional employee salary increases, directly funding public services within Corrections.95% confidence

Sub-Topics Revenue

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introduced · West Virginia · Senate Jan 23, 2026

SB 594: Creating exemption for disabled veterans from vehicle sales tax

SB 594 would create a sales tax exemption for eligible disabled veterans purchasing vehicles in West Virginia. It exempts qualifying veterans from paying the state's 5-6% vehicle sales tax (depending on purchase date) on new or used vehicles. The bill establishes specific eligibility qualifications (details not included in this text) and sets an effective date for the exemption. This directly affects disabled veterans who buy vehicles in West Virginia, removing a financial burden related to vehicle purchases.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemption for disabled veterans, reducing their sales tax burden (5-6%), aligning with tax relief for lower-income groups per support indicators.90% confidence ✓ VeteransSupports VeteransExempts disabled veterans from vehicle sales tax, removing financial burden - direct benefit under veterans' tax policy95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives Veteran Benefits Veteran Education Veteran Healthcare

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passed · West Virginia · Senate Mar 5, 2026

SB 144: Providing phased-in increase in homestead exemption

SB 144 would gradually increase West Virginia's homestead property tax exemption for eligible homeowners aged 65+ or permanently disabled residents. The bill phases in a higher exemption amount (beyond the current $20,000) over time, but only if voters approve a related constitutional amendment. It also repeals a provision limiting how much property tax rates can rise when property appraisals increase. This change directly affects qualifying homeowners by reducing their property tax burden, contingent on constitutional approval.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead exemption for seniors/disabled residents, reducing property tax burden - direct tax relief for qualifying homeowners.95% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · West Virginia · House of Delegates Feb 25, 2026

HB 4027: Budget Bill

HB 4027 is West Virginia's proposed budget bill for fiscal year 2027 (July 1, 2026 - June 30, 2027), appropriating state funds for agency operations. It establishes funding categories like "personal services" (salaries), "employee benefits," and "current expenses" to cover routine state operations, while defining how agencies must manage and report these funds. The bill requires agencies to collect specific revenue amounts ("from collections") to avoid budget shortfalls and outlines procedures for handling insurance premiums and other costs through designated funds. As a routine appropriations measure, it directly affects all state agencies and departments that rely on state funding for their annual operations.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates state funds for agency operations per constitutional requirements, establishing fiscal management procedures and funding categories for routine state functions.95% confidence

Sub-Topics Appropriations State Budget

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in committee · West Virginia · House of Delegates Jan 29, 2026

HB 4428: Requiring 50 percent of all reappropriated revenue accounts to be surrendered to general revenue

This bill requires West Virginia's Treasurer to transfer 50% of unused funds in special revenue accounts (like those set aside for specific projects) into the main state budget within 30 days. It applies to all such accounts except where federal law, repayment obligations, or bond security would be jeopardized. The Treasurer cannot make new transfers from these accounts until the initial 50% transfer is completed. This changes how the state handles leftover funds from targeted revenue sources, directing them toward general state spending.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects unused special revenue funds to general budget, increasing fiscal flexibility and funding for broader state priorities without defunding specific programs.95% confidence

Sub-Topics Appropriations Revenue State Budget

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

HB 4152: Workforce-Education Partnership Act

HB 4152, the Workforce-Education Partnership Act, allows West Virginia business owners to contract employees to vocational programs or high school classes while the employees retain full-time status and benefits. Businesses receive a 100% tax credit on wages paid during participation, capped at $50,000 per business annually and $5 million statewide yearly. Employees must meet program qualifications and cannot replace certified teachers in core subjects, but may provide specialized training in fields like trade skills or healthcare. The law ensures fiscal responsibility through strict caps and uses existing state resources to minimize administrative costs.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 100% business tax credit ($50k/business, $5M statewide) with fiscal caps, aligning with tax relief and responsible budget management.88% confidence ✓ EducationSupports EducationProvides tax credits for business partnerships in vocational education, increasing funding/access for students without replacing certified teachers in core subjects.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentRetains full-time status/benefits for employees in vocational programs, provides tax incentives for businesses to maintain employment, directly supports worker employment conditions and benefits.95% confidence

Sub-Topics Tax Credits Career & Technical Education K-12 Education Apprenticeships Child Labor Workforce Development

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in committee · West Virginia · House of Delegates Jan 19, 2026

HB 4513: Authorizing adjustment from federal adjusted gross income for certain law enforcement pension benefit payments

HB 4513 would expand a state tax exemption for pension benefits by extending the existing $2,000 annual exclusion from West Virginia income tax to include Division of Natural Resources police, deputy sheriffs, full-time firefighters, and municipal police officers. Currently, this exemption applies to some retirement benefits but excludes these specific public safety roles. The bill modifies tax code sections to explicitly add these officers to the list of law enforcement personnel whose pension payments qualify for the exemption. This change directly affects eligible officers in these roles by reducing their taxable income for state tax purposes. The bill is in early stages, having been introduced on January 19, 2026, and referred to the House Finance Committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax exemption for public safety pensioners, providing tax relief by modifying tax code to include specific officers in existing $2,000 annual exclusion.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExpands tax exemption for public safety pension benefits, enhancing retirement compensation for covered workers per bill's explicit modification of tax code.85% confidence

Sub-Topics Income Tax Pensions Tax Incentives Retirement Benefits Tags Public Safety

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in committee · West Virginia · Senate Jan 19, 2026

SB 474: Creating Truth in Taxation Act

SB 474, the Truth in Taxation Act, requires West Virginia counties to calculate and publish a "revenue neutral rate" each year - based on prior year revenue and current property values - to prevent unexpected tax increases. Local governments (counties, cities, towns) collecting property taxes must use this rate as a ceiling for new tax rates, unless they hold a public hearing and provide detailed notices to property owners showing how proposed rates differ from the previous year. The bill mandates that notices include specific comparisons (e.g., tax rate changes, appraised values, and estimated taxes under both rates) mailed or emailed to taxpayers at least 10 days before hearings, which must occur by September 15. School districts and very small taxing subdivisions ($5,000 or less in annual property tax revenue) are exempt. This law aims to increase transparency in property tax decisions for local governments and taxpayers.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates revenue-neutral tax rates to prevent unexpected increases, promoting fiscal responsibility in local taxation management.95% confidence

Sub-Topics Property Tax Revenue

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in committee · West Virginia · House of Delegates Jan 26, 2026

HB 4802: Relating to credit for qualified rehabilitated buildings investment

HB 4802 provides a state tax credit for businesses rehabilitating certified historic buildings in West Virginia. It offers a 10% credit on rehabilitation costs for certified historic structures, increasing to 25% for projects completed after December 2017 with specific certification. The bill allows phased rehabilitation projects (e.g., multi-stage renovations) where credits can be claimed for each completed phase, subject to final project certification. To qualify, property owners must be current on all taxes (state, local, and property taxes) and meet federal historic preservation standards. This credit directly affects property owners and developers of certified historic buildings seeking to offset state business tax liability.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 10-25% tax credit for historic building rehab, reducing business tax liability and incentivizing investment.90% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives

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in committee · West Virginia · House of Delegates Jan 21, 2026

HB 4665: Relating to pension income of retired law enforcement officers and first responders

HB 4665 expands West Virginia's tax deduction for retirement income to include retired law enforcement officers and first responders who worked out-of-state but performed roles equivalent to in-state positions. It modifies the state's tax code to allow these retirees to subtract up to $2,000 annually from their federal adjusted gross income, similar to existing deductions for in-state retirees. The bill requires the Tax Division to verify eligibility and establish a process for storing applicant information. This change directly affects retired police, firefighters, and other first responders who served outside West Virginia but qualify under the bill's defined roles.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax deduction for retired public safety workers, providing tax relief by allowing $2,000 annual subtraction from taxable income under state tax code.90% confidence

Sub-Topics Pensions

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