Budget & Taxes

signed · West Virginia · House of Delegates Jun 29, 2026

HB 4416: Classifying forestry equipment for levy purposes

HB 4416 reclassifies forestry equipment (such as skidders, feller-bunchers, and forestry trailers) as Class I property - same as agricultural equipment - for tax purposes. This exempts the sale of such equipment from West Virginia's consumer sales tax starting July 1, 2026. The bill directly affects forestry businesses and equipment manufacturers by reducing their tax burden. It also formally defines forestry as part of agriculture, encompassing forest product harvesting and processing.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts forestry equipment sales from state sales tax, reducing tax burden for businesses - direct tax relief for industry.95% confidence

Sub-Topics Sales Tax

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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in committee · West Virginia · House of Delegates Jan 15, 2026

HB 4019: Relating to Personal income Tax Reduction

HB 4019 would reduce West Virginia's personal income tax rates for residents and certain income types (including composite returns), effective January 1, 2026, and lower withholding tax rates on nonresident income, real estate sales, and lottery winnings. It establishes an automatic annual tax reduction mechanism: if state general revenue collections exceed inflation-adjusted base-year levels, tax rates would decrease by a percentage calculated from excess revenue (capped at 10% of current rates). The reduction is triggered by a determination made after August 15 each year by the Secretary of Revenue, based on the previous fiscal year's revenue data. These changes would apply to all West Virginia taxpayers subject to personal income tax, including residents and nonresidents with taxable income in the state.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reduces personal income tax rates and establishes automatic tax reductions based on revenue growth, providing tax relief per legislative intent.95% confidence

Sub-Topics Income Tax Revenue

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in committee · West Virginia · House of Delegates Jan 20, 2026

HJR 19: Relating to permitting excess levies or increases in maximum rates limited exclusively to fire protection and emergency medical services

HJR 19 proposes a constitutional amendment to allow local governments (counties, municipalities) to approve additional tax increases specifically for fire protection and emergency medical services (EMS) with a simple majority vote (50% plus one vote) instead of the current 60% requirement for all other tax increases. This change would apply only to levies limited exclusively to fire/EMS funding, with a three-year maximum duration and a cap preventing increases from exceeding 50% above existing tax rates. The amendment requires voter approval in the 2026 general election and leaves the 60% threshold unchanged for all other tax increases. It does not alter existing tax exemptions or revenue distribution rules.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllows local governments to fund fire/EMS services via lower-vote tax increases (50%+1), directly advancing essential public service funding under Budget & Taxes.95% confidence ✓ HealthcareSupports HealthcareBill enables tax increases specifically for emergency medical services (EMS), a healthcare service, strengthening funding for emergency medical access and support.90% confidence

Tags Public Safety

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in committee · West Virginia · House of Delegates Jan 20, 2026

HB 4555: Eliminate sales tax on tax preparation services

HB 4555 would remove the sales tax on tax preparation services in West Virginia. This bill directly affects individuals and small businesses that pay for tax preparation assistance, as it eliminates the state sales tax currently applied to these services. The key mechanism is amending West Virginia’s tax code (§11-15-9) to explicitly exempt tax preparation services from the consumer sales and service tax, aligning them with existing exemptions for services like nonprofit educational materials. The policy change simplifies the tax burden for those seeking tax help, without altering tax rates or creating new administrative requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates sales tax on tax prep services, providing direct tax relief to individuals and small businesses using these services.95% confidence

Sub-Topics Sales Tax

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passed · West Virginia · House of Delegates Feb 24, 2026

HB 4500: Permitting the Berkeley County Commission to levy a special district excise tax for the benefit of the Berkeley County Economic Opportunity Development District under certain conditions.

HB 4500 authorizes Berkeley County Commission to levy a special excise tax on sales of tangible personal property and services within the Berkeley County Economic Opportunity Development District. This tax would fund economic development initiatives in the designated district, directly affecting businesses operating within its boundaries and residents who purchase taxable goods or services there. The bill specifies that the district will remain active until 2054, unless terminated earlier under existing law, and aligns with similar provisions for other counties’ economic districts. The tax is limited to sales within the district’s defined boundaries and must be approved through required legislative processes.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes new excise tax to fund economic development initiatives, directly increasing tax revenue for targeted fiscal purposes within a designated district.95% confidence

Sub-Topics Sales Tax Tax Incentives Tags Economic Development

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introduced · West Virginia · Senate Jan 14, 2026

SB 50: Providing all coal severance tax be provided to county that produced coal

This bill redirects a portion of West Virginia's coal severance tax to the specific counties where coal is mined. Starting in 2012, it gradually increases the share sent to coal-producing counties (from 1% to 5% of the tax), with an annual cap of $20 million. Counties must use these funds exclusively for economic development or infrastructure projects like roads, broadband, mine reclamation, or water systems - barring personal services or bond costs. It ensures local communities directly benefit from coal extracted within their borders.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects severance tax revenue to coal counties for local economic development and infrastructure, directly allocating state tax funds to targeted budget uses.90% confidence ✓ EnergySupports EnergyRedirects coal severance tax to coal-producing counties for infrastructure, directly supporting fossil fuel energy production and local economic development tied to coal.90% confidence ✓ TechnologySupports TechnologyBill explicitly permits use of funds for broadband infrastructure, directly expanding internet access as a permitted economic development project.85% confidence ✓ TransportationSupports TransportationBill explicitly allocates funds for road infrastructure (listed as eligible use) and mandates county spending on transportation-related projects like roads.95% confidence

Sub-Topics Coal Broadband Access

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

HB 4933: Relating to the tax exemption of a citizen who paid to have a cat or dog spayed or neutered

HB 4933 would create a 100% tax credit against West Virginia personal income tax for the cost of spaying or neutering a dog or cat. It directly affects West Virginia residents who pay for these veterinary procedures, allowing them to reduce their tax bill by the full amount paid in the year the service was performed. To claim the credit, taxpayers must provide a receipt from a licensed veterinarian. This credit applies only to dogs and cats, not other pets, and reduces the tax owed rather than the taxable income.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 100% tax credit for pet spay/neuter costs, reducing tax burden on residents - direct tax relief supporting lower-income households.95% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives

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in committee · West Virginia · Senate Jan 14, 2026

SB 92: Relating to enhanced pay for certain teachers

SB 92 creates a market-based pay enhancement for West Virginia teachers in counties where regional home prices exceed the state average. It directly affects certified teachers employed in counties where the median home price in their county plus neighboring border counties is higher than West Virginia’s statewide median. The bill calculates an annual multiplier using regional vs. state median home prices (from National Association of Realtors data), which is applied to each county’s average teacher salary to determine supplemental pay. This enhancement, added to base salaries, requires annual reporting to the State Auditor and is subject to personal income tax. The program begins July 15, 2026, with updates every five years.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates state funds for teacher pay enhancements based on regional home prices, increasing education budget spending through targeted appropriations.92% confidence ✓ EducationSupports EducationBill creates market-based pay enhancement for teachers in high-cost counties, directly supporting educator compensation and addressing regional cost-of-living disparities in K-12 education.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill creates market-based pay enhancement for teachers, increasing wages in high-cost counties per home price data.92% confidence

Sub-Topics Audits & Accountability Income Tax Teachers

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in committee · West Virginia · House of Delegates Jan 20, 2026

HCR 10: To repeal the 16th amendment to the U.S. Constitution

HCR 10 is a West Virginia legislative resolution urging Congress to call a constitutional convention under Article V of the U.S. Constitution. It specifically requests a convention limited to proposing an amendment to repeal the 16th Amendment, which authorizes federal income taxes. The resolution states West Virginia’s application will be aggregated with similar applications from other states to reach the required two-thirds threshold for Congress to act. This is a procedural step - West Virginia cannot repeal the 16th Amendment itself, but seeks to initiate the process for states to propose such a repeal. The resolution also notes plans for potential legal action if Congress fails to convene the convention.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill explicitly seeks to repeal the 16th Amendment enabling federal income taxes, directly opposing the current tax system's foundation.95% confidence

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