Budget & Taxes

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

HB 4913: Working Farm Property Tax Protection Act

HB 4913 exempts the first 100 acres of qualifying working farms from all state, county, and municipal property taxes. A "working farm" is defined as land primarily used for agricultural production (crops, livestock, etc.), actively managed, and producing goods for sale. The exemption applies per parcel - not per owner - to prevent landowners from splitting parcels to gain more tax breaks, and a clawback provision reinstates taxes if the land stops farming or is subdivided. The bill also prohibits reassessments based on nearby development or "highest and best use" theories unrelated to agriculture.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts qualifying farms from property taxes, reducing state tax revenue and weakening government fiscal collection under Budget & Taxes.95% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives Tags Agriculture

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

HB 4916: Eliminate state taxes on tobacco, vape, alcohol products, and gambling

HB 4916 would eliminate West Virginia's state taxes on tobacco products (including e-cigarettes), alcohol, and gambling. The bill repeals specific tax code sections (like those covering tobacco excise taxes, alcohol sales taxes, and lottery table game taxes) that currently impose state levies on these industries. This change would directly affect businesses selling these products (e.g., tobacco shops, liquor stores, casinos) and consumers who pay these taxes. If passed, the bill would remove these tax obligations from West Virginia law.

Topics ✗ Budget & TaxesOpposes Budget & TaxesEliminates state taxes on tobacco, vape, alcohol, and gambling, reducing tax revenue and opposing current tax policies.95% confidence

Sub-Topics Sales Tax

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in committee · West Virginia · House of Delegates Jan 22, 2026

HB 4735: Creating Corporate Anti-Subsidy Act

HB 4735, the "Corporate Anti-Subsidy Act," prohibits West Virginia from offering new company-specific tax breaks or grants to attract or retain businesses, aiming to end state competition through targeted subsidies. The bill establishes a framework for West Virginia to join an interstate compact where participating states agree not to provide special subsidies (like reduced tax rates or direct grants for specific companies) that disadvantage competitors. It explicitly excludes workforce development grants (training programs benefiting employees) and does not affect existing subsidies, though renewals of current deals would be banned. This policy shift requires states to compete based on general economic conditions - like infrastructure and workforce quality - rather than offering one-off financial incentives to individual corporations.

Topics ✗ Budget & TaxesOpposes Budget & TaxesProhibits company-specific tax breaks, restricting targeted subsidies to promote fiscal responsibility95% confidence

Sub-Topics Business Taxes Tax Incentives

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

HB 4929: Creating the Truth in Taxation Act

HB 4929, the Truth in Taxation Act, requires West Virginia counties and local taxing subdivisions (like cities or towns) to calculate a "revenue neutral rate" each year. This rate ensures property tax increases match previous year's revenue when adjusted for current property valuations. Local governments cannot exceed this rate without holding a public hearing and sending detailed notices to taxpayers - showing the previous year's tax, proposed rate, and budget impact - 10 days in advance. Noncompliance requires refunds for over-collected taxes. The law excludes school districts and very small taxing subdivisions earning under $5,000 annually in property tax revenue.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRequires revenue-neutral property tax rates, restricting local governments from increasing taxes without public hearings and notices.90% confidence

Sub-Topics Property Tax Revenue

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

HB 4854: Prohibiting the state or any political subdivision from subsidizing any data center in West Virginia

HB 4854 prohibits the State of West Virginia and any local government from providing financial subsidies to data centers operating within the state. It directly affects data center operators and state/local governments that might have considered offering tax breaks or other financial incentives. The bill's key provision, stated in Section (f), explicitly bans all state or political subdivision subsidies for data centers. This policy change removes the possibility of public funding support for data center development in West Virginia, regardless of the data centers' economic or national security arguments outlined in the bill's findings.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBans state subsidies for data centers, restricting government spending on tax incentives and fiscal support for private entities.95% confidence ✗ TechnologyOpposes TechnologyBans state subsidies for data centers, restricting financial support to a core technology infrastructure sector.90% confidence

Sub-Topics Tax Incentives

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

HB 4679: To prohibit counties, towns and municipalities from using taxpayer dollars to hire lobbyists to represent them at the State level

HB 4679 prohibits West Virginia counties, towns, and municipalities from using taxpayer funds to hire lobbyists who represent them at the state level. The bill adds new sections to state law (§7-28-1, §7A-9-1, and §8-40-1) explicitly banning local governments from paying for lobbying services using tax revenue. It directly affects all county commissions, consolidated local governments, and municipal corporations across the state. The key provision prevents local entities from using public money to influence state legislation through lobbying efforts. This is a direct policy change limiting how local governments may engage with state lawmakers.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBans local governments from using taxpayer funds for lobbying, restricting government spending allocation under budget management.85% confidence

Sub-Topics Revenue Tags Local Government

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in committee · West Virginia · Senate Jan 14, 2026

SB 186: Exempting non-grantor trusts administered in state from personal income taxation

This bill exempts certain non-grantor trusts from West Virginia's personal income tax if they are administered within the state. Specifically, it removes income tax liability for non-grantor trusts (trusts not treated as grantor trusts under federal law) that are created under West Virginia law or have their legal situs in the state, and are managed by a West Virginia resident trustee or a licensed private trust company with a physical presence in the state. The exemption applies to taxable years beginning January 1, 2027, and affects trust administrators and beneficiaries of qualifying trusts. This is a direct tax policy change that alters which entities owe state income tax, without altering tax rates for individuals or other entities.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates tax exemption for trusts, reducing state revenue; aligns with tax breaks for wealthy as per oppose indicators90% confidence

Sub-Topics Business Taxes Income Tax Sales Tax

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

HB 4094: To eliminate the dog tax

HB 4094 would repeal three sections of West Virginia law (§19-20-1, §19-20-2, and §19-20-11) that imposed a tax on dogs. This bill directly affects dog owners in West Virginia who currently pay this tax under existing code. The key mechanism is the removal of the legal requirement for the dog tax by eliminating these specific code provisions. As a result, dog owners would no longer be subject to this tax obligation.

Topics ✗ Budget & TaxesOpposes Budget & TaxesEliminates a specific tax, reducing government revenue from dog ownership fees.95% confidence

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in committee · West Virginia · Senate Jan 30, 2026

SB 680: Repealing personal income tax and corporate net income tax

SB 680 would repeal West Virginia's personal income tax and corporate net income tax. It directly affects all West Virginia residents (who pay personal income tax) and corporations operating in the state (which pay corporate net income tax). The bill eliminates these taxes for income earned after January 1, 2028, while requiring collection of existing tax liabilities for years ending before December 31, 2027. The repeal takes effect July 1, 2026, with the State Tax Commissioner managing final filings and refunds for prior tax years.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals personal and corporate income taxes, eliminating state revenue sources and reducing fiscal management capacity without offsetting funding mechanisms.95% confidence

Sub-Topics Business Taxes Income Tax

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in committee · West Virginia · Senate Jan 14, 2026

SB 57: Exempting ad valorem property tax on property used for divine worship, educational, and charitable purposes

SB 57 amends West Virginia law to explicitly include property used for educational and charitable activities on land primarily for divine worship (like churches) under the existing property tax exemption. This means churches operating schools, daycare centers, or community programs on their property will now qualify for full tax exemption on that land, not just the worship space. The bill clarifies that if a portion of religious property serves educational, literary, scientific, or charitable purposes - such as a church-run school or community center - the entire property remains exempt. It directly affects religious organizations and nonprofits using their land for these combined purposes. The change refines existing law (§11-3-9) without creating new exemptions.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill expands tax exemption for religious/charitable properties, reducing state tax revenue and weakening tax base.95% confidence ✓ EducationSupports EducationBill explicitly includes educational activities in property tax exemption, providing tax relief to religious organizations operating schools/programs, supporting educational access for students in those settings.80% confidence

Sub-Topics Property Tax Tax Incentives

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