Budget & Taxes

in committee · West Virginia · House of Delegates Jan 23, 2026

HB 4776: Hotel occupancy tax rate

HB 4776 would increase the maximum allowable hotel occupancy tax rate from 6% to 8% for local governments (cities or counties) in West Virginia. This change directly affects hotels and visitors, as the tax applies to the price paid for a hotel room stay, excluding meals, phone charges, or other non-room fees. Local governments would need to hold a public hearing before raising the tax rate and must follow specific procedures for implementation. The bill modifies existing law (§7-18-2) to allow this higher rate for both municipal and county ordinances.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases hotel occupancy tax rate from 6% to 8%, directly raising local government revenue through taxation policy.95% confidence

Sub-Topics Business Taxes Sales Tax

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

HB 4954: To provide a reduction of the tax for companies who have 75% or more of their workforce as West Virginia residents

HB 4954 would reduce West Virginia's business and occupation tax rate by 2.5% for companies employing at least 75% of their workforce as state residents. It directly affects eligible businesses meeting the residency threshold, requiring them to verify workforce composition to qualify. The tax reduction applies to the overall business and occupation tax rate starting with the 2026 tax year. Companies must provide evidence of workforce residency to claim the reduction, with implementation guidance to be issued by the West Virginia Department of Tax and Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 2.5% tax rate reduction for qualifying businesses, advancing fiscal policy through targeted tax relief for employers meeting workforce residency criteria.95% confidence

Sub-Topics Business Taxes

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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 4064: Relating to the rate of tax on motor vehicles

HB 4064 modifies West Virginia's motor vehicle sales tax rules to allow buyers to deduct tax already paid on a traded-in vehicle from the new purchase price. It increases the tax rate from 5% to 6% for vehicles purchased on or after July 1, 2017, and applies this tax to all used vehicles purchased within the state, regardless of where the vehicle was originally bought. The bill clarifies that "exchange" includes trading in a vehicle titled in the same name within seven days, requiring a notarized bill of sale. This directly affects motor vehicle buyers, sellers, and dealers participating in trade-in transactions across West Virginia.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases motor vehicle sales tax rate from 5% to 6%, generating additional state revenue to support budget funding without targeting specific income groups.95% confidence

Sub-Topics Sales Tax

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

HB 4184: To exempt safe gun storage devices from state sales tax

HB 4184 would exempt safe gun storage devices (such as gun safes, lock boxes, and secure storage containers) from West Virginia's state sales tax. This change applies directly to individuals purchasing these devices for personal firearm storage. The bill amends West Virginia's tax code (§11-15-9) to add "safe gun storage devices" to the list of exempt items, meaning buyers would no longer pay the standard 6% state sales tax on these purchases. The policy change is limited to the tax treatment of these specific storage products.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts gun storage devices from sales tax, providing tax relief under tax code amendment (§11-15-9)95% confidence

Sub-Topics Procurement Sales Tax

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

HB 4963: Relating to establishing an additional modification reducing federal adjusted gross income relating to taxes on tips and overtime

This bill creates a tax break for West Virginia taxpayers who earn tips or overtime income. For 2026-2028, it allows taxpayers to subtract federal deductions for qualified tips and overtime from their state taxable income. Starting in 2029, it caps the tip deduction at $25,000 annually and overtime at $12,500 annually, phasing out the break for taxpayers with modified adjusted gross income over $150,000. Nonresidents only qualify for the break if their tips or overtime were earned while working in West Virginia.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax break for tip/overtime earners (middle-income workers), reducing state tax burden. Caps and phase-out for higher earners align with middle-income relief. Explicitly addresses taxation policy.95% confidence

Sub-Topics Tax Incentives

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in committee · West Virginia · Senate Jan 14, 2026

SB 217: Creating Community Schools Funding Formula Revision Act

SB 217 (Creating Community Schools Funding Formula Revision Act) requires the West Virginia Department of Education to review school closures and consolidations considered during the current year and the previous four fiscal years. Within 180 days, the department must propose changes to the School Aid Formula designed to prevent at least 80% of those closures, regardless of prior district decisions based on financial or operational factors. The bill directly affects school districts facing closure threats due to budget constraints. It mandates a specific review period (5 years), a concrete prevention target (80%), and a strict timeline (180 days) for formula adjustments.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates revision of school funding formula to prevent closures, directing budget resources to maintain public education funding without reducing allocations.85% confidence ✓ EducationSupports EducationPrevents school closures by revising funding formula to protect educational access and stability, directly advancing school funding protection.95% confidence

Sub-Topics School Funding

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in committee · West Virginia · Senate Jan 27, 2026

SB 624: Extending sunset date for modification to personal and corporate income tax for qualified businesses

SB 624 extends the expiration date of a tax modification that reduces personal and corporate income tax for qualified opportunity zone businesses in West Virginia. It directly affects businesses newly registered in West Virginia between January 1, 2019, and January 1, 2024, that operate within designated opportunity zones. The bill prevents the current 2024 sunset date from taking effect, allowing these businesses to continue claiming the tax reduction for the full 10-year period authorized under existing law. This change ensures ongoing eligibility for the tax benefit without requiring new business registrations.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends tax reduction for qualified businesses, providing tax relief under opportunity zone program, directly supporting tax policy objectives.95% confidence

Sub-Topics Business Taxes Income Tax

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

HB 4858: Determine credits for qualified rehabilitated buildings investment

HB 4858 establishes a 25% state income tax credit for property owners who rehabilitate certified historic buildings in West Virginia. It directly affects residential and commercial property owners who restore structures listed on the National Register of Historic Places or designated as "certified historic structures" by the National Park Service and West Virginia Division of Culture and History. The bill defines "qualified rehabilitation expenditures" using federal standards (26 U.S.C. §47), requires projects to meet Secretary of the Interior rehabilitation standards, and creates a centralized process for claiming the credit. It replaces older, fragmented provisions with a unified system and includes procedures for credit recapture if requirements aren't met.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 25% state income tax credit for historic building rehabilitation, reducing tax liability for property owners - direct tax relief under fiscal incentives.90% confidence ✓ HousingSupports HousingBill provides tax credit for rehabilitating historic residential buildings, promoting housing preservation and development through financial incentive.80% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives Historic Preservation Property Taxes

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