SB 673 imposes a 3-cent tax per milligram of nicotine on all e-cigarette products sold in West Virginia, replacing a previous tax based on product type. This tax applies to both disposable (closed-system) and refillable (open-system) devices, with fallback rates (40mg per unit for disposables, 6mg/mL for refillables) if labeling is unclear. All revenue generated will be directed to the Public Employees Insurance Agency (PEIA) to reduce or stabilize state employees' health insurance premiums, without replacing existing employer contributions. The bill directly affects e-cigarette distributors and manufacturers in the state, effective July 1, 2026.
HB 4015 amends West Virginia's Tourism Development Act to expand eligibility for tax credits by adding lodging facilities (like hotels) to the definition of "tourism attraction." This change directly affects tourism businesses that own or operate lodging properties, allowing them to claim credits for eligible project costs such as construction, equipment, and utilities. The bill modifies the existing definition in §5B-2E-3 of the code to include lodging facilities as qualifying projects under the Tourism Development Act. It does not change the credit calculation or other program requirements, only broadening the types of facilities that can participate. The bill is currently in the early stages of the legislative process.
HB 4801 amends West Virginia law to allow municipalities and counties to use hotel occupancy tax revenue for two new purposes: demolishing unsafe or unsanitary structures and planning for reuse or improvement of publicly owned property. This bill adds these specific activities to the list of permissible expenditures while maintaining the existing requirement that at least 50% of the tax revenue must fund tourism promotion. Local governments can still allocate funds to convention visitor bureaus or hotels (up to 75% of eligible tax revenue) for tourism-related expenses like advertising and marketing, subject to budget approval. The law directly affects counties and municipalities collecting hotel occupancy taxes, providing clearer guidelines for how these funds can be spent on community infrastructure and tourism development.
HB 4361 increases the maximum county solid waste assessment fee from 50 cents to $1.00 per ton for waste disposal. This bill directly affects counties and regional solid waste authorities, which would collect the higher fee from entities disposing of solid waste within their jurisdiction. The fee increase is intended to cover administrative costs, refuse cleanup, litter control programs, and other solid waste management expenses. The bill amends West Virginia Code §7-5-22 to authorize this specific rate adjustment.
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.
HB 4479 provides tax credits to West Virginia manufacturers that transform locally harvested wood into value-added products like veneer, engineered lumber, or wood pellets. The credits - ranging from $1.25 to $6 per ton of processed wood - apply to corporate or personal income tax based on volume tiers, with annual caps of $1.25 million for existing facilities and $2.5 million for new operations or expansions. To qualify, manufacturers must meet a "minimum transformation standard" (e.g., altering wood structure) using West Virginia-sourced feedstock, excluding basic handling like cutting or sorting. Credits are prorated based on the percentage of West Virginia wood used in production.
HB 4188 creates a nonrefundable tax credit for businesses that donate to pregnancy or birthing centers in West Virginia. Businesses can claim a credit equal to their donation amount, provided they submit proof of the contribution to the Tax Commissioner. The credit reduces the business's state tax liability but cannot be refunded if it exceeds the tax owed. This policy directly affects businesses making qualifying donations, aiming to incentivize financial support for these community health services.
HB 4906 would exempt West Virginia residents aged 70 or older from paying real estate taxes starting with the 2027 tax year. The bill amends existing tax code sections (§11-3-9 and §11-6B-3) to add this new category of property tax exemption for qualifying seniors. It directly affects older homeowners who meet the age requirement and own residential property in West Virginia. The policy change modifies the state's existing property tax exemption framework to include this specific age group, effective for tax assessments beginning in 2027.
HB 4126 modifies how royalties from mineral leasing beneath the Ohio River are distributed to state park funding. Starting July 1, 2026, 50% of these royalties will fund state park operations, maintenance, and improvements unless the fund balance reaches $100 million, at which point 100% will be allocated. The bill directly affects state parks, forests, and rail trails by changing their primary revenue source from these mineral royalties. It does not create new programs but adjusts existing distribution rules based on the fund's balance. The change aims to ensure consistent funding for recreational facilities while allowing the fund to grow toward a $100 million threshold.
HB 4007 amends West Virginia's Industrial Access Road Fund rules to clarify how state funds can be used for constructing or maintaining access roads to industrial sites. The bill directly affects counties and municipalities seeking funding for roads leading to approved manufacturing, distribution, or processing facilities (including West Virginia Business Ready Sites), while restricting the fund from covering roads to schools, hospitals, shopping centers, or private property. Key changes include raising the annual funding cap to $6 million per fiscal year, setting a $800,000 maximum for unmatched funds per county, and requiring counties to certify site construction or provide surety before funds are allocated. The bill also clarifies that funds cannot be used for utility adjustments or roads on private property, and mandates the Division of Highways must review location requests within 90 days.
