SB 117 creates a reward program for West Virginia residents who provide information leading to arrests for drug trafficking. The program is funded by a one-cent excise tax on each purchase of opioid antagonists (like naloxone) and fentanyl test strips, with revenue directed to a special account managed by the West Virginia State Police. Citizens reporting drug trafficking information will receive rewards paid from this account, and the rewards are exempt from taxation. The bill also includes privacy protections for informants and defines key terms like "opioid antagonist kits" and "test strips."
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 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.
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.
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.
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.
HB 4113 allows West Virginia counties to impose a new 0.25% sales tax specifically to fund local emergency medical services (EMS). The tax applies to most retail sales (excluding motor vehicles, fuel, and items already taxed under state law) and must be collected from purchasers by the state Tax Commissioner, not county governments. All revenue generated must be used exclusively for EMS operations - including personnel, equipment, and response capabilities - and cannot be diverted to other county budgets. Counties must notify state officials 180 days in advance before implementing the tax or changing its rate.
HB 4047 removes the 6% sales tax on prepared food purchased from vending machines or money-operated machines in West Virginia, effective January 1, 2027. This change directly affects consumers buying snacks or drinks from vending machines and the businesses operating those machines, as they will no longer collect or remit sales tax on these items. The bill amends existing tax code sections to explicitly exclude vending machine food sales from the standard taxable category, while maintaining tax on other food purchases and all other taxable goods. The policy change simplifies tax collection for vending operations and reduces costs for consumers buying food from these machines.
This House Joint Resolution proposes a constitutional amendment to allow West Virginia's Legislature to exempt certain business property from ad valorem property taxes. Specifically, it would enable future laws to exclude tangible machinery/equipment, business inventory, and business-use motor vehicles from property tax assessments. The amendment requires voter approval at the 2026 general election to take effect. If passed, it would change how the state taxes business assets, potentially reducing tax burdens for qualifying businesses. This is a procedural constitutional change, not an immediate tax law.
HB 4035 provides a 35% tax credit against West Virginia's business and occupation tax for coal-fired electric power plants that spend on pollution control equipment. It directly affects coal-fired power plants operating in West Virginia (excluding those exempt from the tax), covering costs for installing, repairing, or maintaining equipment to meet environmental regulations like air/water pollution controls or carbon capture. The credit cannot reduce a plant's tax bill by more than 50% in a single year, and unused portions can be carried forward for up to five years. This bill aims to offset compliance costs while supporting continued operation of coal plants serving West Virginia residents.
