Budget & Taxes

in committee · West Virginia · Senate Feb 24, 2026

SB 1006: Relating to fire and casualty insurance premium tax

SB 1006 adds a 1% tax on fire and casualty insurance premiums in West Virginia. Insurance companies pay this tax, and the revenue is allocated as follows: 10% to the Teachers Retirement System Reserve Fund, 25% to volunteer and part-volunteer fire departments via the Fire Protection Fund, and 65% to municipal police and fire pension funds. The bill requires annual reporting by municipalities and the State Treasurer to distribute funds according to these percentages. This policy directly affects insurance providers (through the tax) and the specific state funds supporting teachers, fire departments, and municipal pension systems.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdds 1% insurance tax to fund teachers' retirement, fire departments, and police/fire pensions - directly allocates revenue to public services per bill language.95% confidence

Sub-Topics Pensions

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in committee · West Virginia · House of Delegates Feb 3, 2026

HB 5072: Creating the TechCred Program

HB 5072 creates West Virginia's TechCred Program, which reimburses employers up to $2,000 per employee for training costs to earn approved microcredentials (industry-recognized certifications completed in under a year). Employers must apply with proof of state business registration, tax compliance, and environmental adherence, while employees must be West Virginia residents. The program requires microcredentials to be approved by the higher education chancellor, prohibits employers from requiring continued employment after training, and mandates annual updates to a list of approved training providers. This directly affects West Virginia employers and their employees seeking job-relevant skills through short-term credentialing.

Topics ✓ Budget & TaxesSupports Budget & TaxesState funds reimburse employers for training costs, directly increasing government spending on workforce development through fiscal appropriation.95% confidence ✓ TechnologySupports TechnologyFunds employer reimbursement for tech microcredentials training, advancing workforce tech skills and digital workforce development.90% confidence

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signed · West Virginia · Senate Jun 25, 2026

SB 819: Supplemental appropriation to Department Health Facilities, fund 0413

SB 819 redirects $4,906,630 from an unappropriated surplus balance in West Virginia's General Revenue Fund to William R. Sharpe Jr. Hospital (fund 0413) for fiscal year 2026. The bill supplements the hospital's existing appropriation by adding a new line item for "Current Expenses - Surplus" to cover operational costs. This procedural budget adjustment directly affects the hospital's funding for the 2026 fiscal year without changing health care policies or creating new obligations. The funds were identified in the Governor's Executive Budget Document as available surplus.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects $4.9M surplus to hospital operations, increasing public service funding via budget reallocation without tax changes.95% confidence ✓ HealthcareSupports HealthcareBill redirects $4.9M surplus to fund William R. Sharpe Jr. Hospital operations, increasing direct healthcare funding without policy changes.95% confidence

Sub-Topics Appropriations Revenue State Budget Hospitals

in committee · West Virginia · Senate Feb 25, 2026

SB 898: Relating to valuation of farm property

SB 898 modifies how certain agricultural buildings on qualified farmland are taxed. Beginning January 1, 2027, these buildings (like barns, silos, and chicken houses) will be assessed at their salvage value for property tax purposes. Starting January 1, 2029, such buildings will no longer be included in property tax assessments at all. The bill directly affects farmers who own qualifying agricultural structures, reducing their property tax burden over time. This change applies only to buildings used solely for agricultural production or storage, not to residential or commercial properties.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces property tax burden for farmers through lower assessments for agricultural buildings, providing direct tax relief per bill's explicit changes to property tax valuation.95% confidence

Sub-Topics Property Tax Tags Agriculture

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in committee · West Virginia · House of Delegates Feb 16, 2026

HB 5631: Relating to the Tobacco Products Excise Tax Act

HB 5631 increases taxes on tobacco products in West Virginia and removes existing tax discounts on stamps. It adds a clear definition for "electronic smoking devices" (including e-cigarettes and vapes) and expands the tax to cover these products, while excluding FDA-approved nicotine products. The bill directs 10% of the collected tax revenue to fund the state's tobacco prevention program. This affects tobacco manufacturers, retailers, and consumers through higher product costs and updated tax rules for vaping products.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tobacco taxes and allocates 10% revenue to tobacco prevention program, advancing fiscal management for public health funding.95% confidence ✓ HealthcareSupports HealthcareDirects 10% of tobacco tax revenue to fund tobacco prevention program, a public health initiative targeting smoking-related health issues.95% confidence

Sub-Topics Revenue Sales Tax

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in committee · West Virginia · House of Delegates Feb 3, 2026

HB 5084: Related to refundable child tax credit

HB 5084 replaces West Virginia's existing non-refundable child tax credit with a new refundable credit. Starting in 2026, eligible West Virginia residents who claim the federal child tax credit for a qualifying child on their federal return will receive a $1,000 state credit per child. If the credit exceeds the resident's state income tax liability, the excess amount is refunded directly to them. This bill directly affects working families with children who qualify for the federal credit, aiming to reduce child poverty and support local economies through a permanent state-level benefit. The bill repeals the current non-refundable credit (§11-21-26) and establishes the new refundable credit under §11-21-98.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates refundable child tax credit, refunding excess to low-income families, providing direct tax relief for working parents.95% confidence

Sub-Topics Income Tax Tax Credits

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signed · West Virginia · Senate Jun 25, 2026

SB 868: Supplemental Appropriation for fiscal year ending June 30, 2026

SB 868 increases funding for payments to claimants who have filed claims against the State of West Virginia. It amends the existing budget allocation by raising the total amount from $864,750 to $2,314,750 (split as $1.1 million general revenue, $250,000 special revenue, and $964,750 state road funds) to cover a higher volume of claims. This adjustment directly affects individuals and entities seeking compensation for claims against the state, which have risen due to expedited payment processes established by prior legislation. The bill does not create new policies but adjusts existing fiscal provisions to address increased claim volumes.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases budget allocation for claimant payments ($864k → $2.3M), directly funding state obligations under fiscal management.90% confidence

Sub-Topics Appropriations Revenue

passed · West Virginia · House of Delegates Mar 14, 2026

HB 5286: Supplemental Appropriation to the Department of Homeland Security-Division of Corrections and Rehabilitation from the Unappropriated Surplus Balance

HB 5286 adds $1.5 million in supplemental funding from West Virginia's unappropriated surplus balance to the Department of Homeland Security's Division of Corrections and Rehabilitation for equipment purchases during fiscal year 2026. This new appropriation, designated as "Equipment - Surplus" under Fund 0450, directly supports correctional facilities by providing resources for equipment needs without increasing overall state spending. The bill uses existing surplus funds identified in the Governor's Executive Budget Document, specifically reallocating unappropriated revenue to address immediate equipment requirements for correctional units. It does not create new policies or change eligibility but adjusts budget allocations for operational support.

Topics ✓ Budget & TaxesSupports Budget & TaxesUses unappropriated surplus funds for corrections equipment without increasing state spending, demonstrating fiscal responsibility and funding essential public services.90% confidence ✓ Criminal JusticeSupports Criminal JusticeFunds correctional equipment purchases for facilities, supporting operational needs within criminal justice system.90% confidence

Sub-Topics Appropriations State Budget

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in committee · West Virginia · House of Delegates Feb 6, 2026

HB 5315: Supplemental Appropriation to the Department of Commerce - Division of Forestry from Federal Funds.

HB 5315 allocates additional federal funds to the West Virginia Department of Commerce, Division of Forestry, for fiscal year 2026. It increases the budget by $250,000 for employee salaries and benefits and $500,000 for operational expenses, using unspent federal funds already designated for forestry. The bill directly affects the Division of Forestry's ability to cover staffing and daily operations during the 2026 fiscal year. This is a routine budget adjustment to utilize existing federal resources, not a new policy or program.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $750k in federal funds for forestry operations/salaries, increasing budget allocation for state division per routine fiscal adjustment.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentAllocates $250k for employee salaries/benefits in forestry division, directly funding worker compensation as per labor support indicators.85% confidence

Sub-Topics Appropriations

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in committee · West Virginia · House of Delegates Feb 13, 2026

HB 5494: Authorizing county commissions to impose a county-wide emergency services fee on hotel stays.

HB 5494 proposes allowing West Virginia counties to charge a $5-per-night fee on hotel stays (including motels, vacation rentals, and short-term leases) to fund local emergency services. County commissions would set the exact fee amount (up to $5/night), and hotels, operators, and online booking platforms would collect and remit the fee. Proceeds must be used exclusively for emergency medical services, fire protection, law enforcement, and 911 operations. The bill defines "hotel" broadly to cover all temporary lodging under 30 days, ensuring the fee applies to both traditional hotels and platforms like Airbnb.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new hotel stay fee ($5/night) to fund emergency services, directly increasing tax revenue for essential public safety programs.95% confidence ✓ HealthcareSupports HealthcareDirectly funds emergency medical services (EMS) via hotel stay fees, aligning with healthcare funding indicators.95% confidence

Tags Public Safety

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