Budget & Taxes

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

HJR 30: Repeal of Property Taxes

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.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill repeals property taxes (a revenue source), directly reducing state/county tax base requiring replacement funding, opposing current tax structure.92% confidence

Sub-Topics Property Tax Revenue Sales Tax

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in committee · West Virginia · House of Delegates Jan 14, 2026

HB 4187: Require Certified Fire Investigators to be classified as professionals under the State Sales and Usage Tax exemptions

HB 4187 amends West Virginia's tax code to classify certified fire investigators as "professional services" eligible for state sales tax exemptions. This change directly affects certified fire investigators and the businesses or individuals who hire them, as their services would no longer be subject to sales tax. The bill achieves this by adding "certified fire investigators" to the existing definition of professional services under Section 11-15-2 of the state tax code. The provision applies to all services provided by certified fire investigators meeting the state's certification requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax exemption for certified fire investigators' services, reducing sales tax burden and aligning with tax relief indicators under taxation policy.95% confidence

Sub-Topics Sales Tax

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signed · West Virginia · Senate Jun 25, 2026

SB 194: Updating definition of "disabled veteran taxpayer"

SB 194 updates the definition of "disabled veteran taxpayer" in West Virginia's property tax law to clarify eligibility for the disabled veteran real property tax credit. The bill specifies that a qualifying veteran must have a 90% or greater service-connected disability rating from the U.S. Department of Veterans Affairs (VA) or meet VA eligibility for individual unemployability due to service-related injuries since September 11, 2001. This change directly affects veterans seeking the property tax credit, ensuring only those with the required VA determinations qualify. The bill does not alter the tax credit amount or eligibility for other benefits, focusing solely on refining the definition for administrative clarity.

Topics ✓ Budget & TaxesSupports Budget & TaxesClarifies eligibility for disabled veteran property tax credit, providing tax relief to qualifying veterans under state tax law.90% confidence ✓ VeteransSupports VeteransBill clarifies eligibility for disabled veteran property tax credit by expanding qualifying criteria to include 90%+ VA disability rating or VA unemployability, directly strengthening veterans' tax benefits.95% confidence

Sub-Topics Property Tax Tax Credits Veteran Healthcare

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

HB 4014: Workforce Readiness and Opportunity Act

HB 4014, the Workforce Readiness and Opportunity Act, creates a state-run micro-credential program to recognize skills gained through project-based learning (like critical thinking or trade skills) outside traditional classroom settings. It expands tax credits for businesses funding apprenticeships, modifies tax rules to allow portable benefits contributions for independent contractors without creating employer-employee relationships, and removes proficiency exam requirements for military-trained individuals seeking professional licenses. The bill directly affects workers (especially in skilled trades), employers, training programs, and veterans pursuing licenses. Key mechanisms include standardizing micro-credential recognition across education and employers, and streamlining licensing for military veterans. The bill is currently in the House Finance Committee after passing the Education Committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands business tax credits for apprenticeships and modifies tax rules for portable benefits, providing tax relief to businesses under economic development framework.85% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExpands tax credits for apprenticeships and enables portable benefits for contractors, directly advancing worker skills development and benefit access per Labor & Employment indicators.95% confidence ✓ VeteransSupports VeteransRemoves proficiency exam barriers for military trainees, facilitating veteran workforce transition and aligning with veteran employment support indicators.95% confidence

Sub-Topics Apprenticeships Professional Licensing Workforce Development Memorials & Recognition Tags Licensing

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