Budget & Taxes

in committee · West Virginia · Senate Jan 15, 2026

SB 418: Creating Safer Communities Act

SB 418, the "Creating Safer Communities Act," allows West Virginia counties to levy a new 1% sales or amusement tax starting July 2026, subject to voter approval via referendum. The tax revenue must fund public safety services (sheriff's departments, fire, and emergency response), school resource officers in unincorporated areas, and emergency services. Counties must notify state tax officials before implementation and cannot impose the tax on municipalities participating in the Municipal Home Rule Program. This bill provides counties with a new funding mechanism to address gaps in public safety and school security under current funding structures.

Topics ✓ Budget & TaxesSupports Budget & TaxesNew 1% sales/amusement tax funds public safety services, advancing essential program funding per bill's explicit revenue allocation.90% confidence ✓ Criminal JusticeSupports Criminal JusticeFunds sheriff's departments, school resource officers, and emergency services - directly strengthens public safety infrastructure under criminal justice.95% confidence

Sub-Topics Revenue Sales Tax Law Enforcement Tags Public Safety

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in committee · West Virginia · Senate Jan 16, 2026

SB 453: Providing tax deduction for medical payments

SB 453 would allow West Virginia residents to deduct qualified medical expenses from their state income tax. It directly affects taxpayers who pay state income tax and incur medical costs, including premiums, medicine, provider visits, mileage to appointments, and copays. The bill establishes these expenses as deductible items under the state's personal income tax code, reducing taxable income. The Tax Commissioner would have authority to create implementing rules for the deduction.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllows medical expense deductions, reducing taxable income for residents - direct tax relief supporting fiscal responsibility for taxpayers.95% confidence ✓ HealthcareSupports HealthcareBill enables tax deductions for medical expenses, reducing out-of-pocket costs and improving access to healthcare services for West Virginia residents.95% confidence

Sub-Topics Income Tax

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in committee · West Virginia · Senate Jan 16, 2026

SB 465: Creating Caregiver Tax Credit Act

SB 465, the Caregiver Tax Credit Act, creates a state tax credit for West Virginia family caregivers providing unpaid care to eligible seniors. It allows caregivers to claim a 50% credit on qualifying out-of-pocket expenses (like home modifications, medical equipment, or hiring aides) for an eligible family member who is 62+ and requires assistance with daily living activities (e.g., bathing, dressing, or toileting), as certified by a healthcare provider. The credit is capped at $2,000 annually ($3,000 for veterans) and is nonrefundable, with a total annual funding limit of $5 million for all taxpayers. The credit becomes effective January 1, 2028, and is administered by the West Virginia Department of Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit reducing liability for caregivers, providing direct tax relief for middle-income families supporting seniors.95% confidence ✓ HealthcareSupports HealthcareProvides tax credit for healthcare-related caregiving expenses, reducing financial barriers for seniors' access to care.95% confidence

Sub-Topics Tax Credits

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

HB 4927: To eliminate the Personal Income tax in WV

HB 4927 would abolish West Virginia's personal income tax for all individuals, estates, trusts, and pass-through entities, effective for tax years beginning after December 31, 2026. The bill amends §11-21-3 of the West Virginia Code to eliminate the tax imposition described in the section, removing the requirement for taxpayers to pay income tax under current law. This change directly affects all West Virginia residents and nonresidents with taxable income subject to the state's personal income tax. The policy change is a complete repeal of the tax, not a reduction or modification of rates.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill eliminates West Virginia's personal income tax, directly weakening the state's tax system and reducing revenue sources for budget management.95% confidence

Sub-Topics Business Taxes Income Tax Sales Tax

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in committee · West Virginia · House of Delegates Jan 30, 2026

HB 5014: Modification to real property tax requirements for farm structures

HB 5014 modifies West Virginia's real property tax rules for farm structures used in agricultural activities. It phases out taxes on eligible structures over three years: 33% reduction in 2026, 67% in 2027, and full exemption by 2028 for structures appraised in 2025. The exemption applies only to farm structures on agricultural land (per §19-19-2b) used for farming operations, excluding commercial solar installations, wood processing facilities, and event venues. This directly affects farm property owners who maintain qualifying structures for agricultural production, storage, or distribution.

Topics ✓ Budget & TaxesSupports Budget & TaxesPhases out taxes on farm structures over three years, providing direct tax relief for agricultural operations under specific conditions.95% confidence ✗ EnergyOpposes EnergyExcludes commercial solar installations from tax exemption, directly restricting renewable energy development on farms per bill's explicit exclusion clause.90% confidence

Sub-Topics Property Tax Tax Incentives Solar

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

HB 4404: Increase the allowance for volunteer and part-volunteer fire companies and allowing fire departments to make an expenditure for educational and training supplies and fire prevention promotional materials

HB 4404 increases the annual funding allowance for volunteer and part-volunteer fire departments in West Virginia from $500 to $5,000 specifically for educational/training supplies and fire prevention promotional materials. This change directly affects local fire companies that rely on state funds for operational needs, allowing them to better support firefighter training and community safety outreach. The bill amends Section 8-15-8b of West Virginia Code to adjust this specific budget line item, maintaining all other authorized uses of funds unchanged. The proposed increase aims to provide greater flexibility for fire departments to invest in critical safety education resources. The bill was introduced on January 16, 2026, and referred to the House Finance Committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases state budget allocation from $500 to $5,000 annually for fire department training/safety materials, directly funding public safety services.95% confidence

Sub-Topics Appropriations Government Spending

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

HB 4254: Relating to authorizing the Tax Department to promulgate a legislative rule relating to a tax credit for providing vehicles to low-income workers.

HB 4254 authorizes West Virginia's Tax Department to implement an existing tax credit program. The bill specifically approves a previously proposed rule (110 CSR 13FF) that would allow businesses to claim a tax credit for providing vehicles to low-income workers. This rulemaking authority is procedural, meaning the bill itself doesn't create new policy but formally permits the Tax Department to enforce the existing credit mechanism. The credit directly benefits businesses that supply vehicles to eligible low-income employees, potentially reducing their tax liability.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes tax credit for businesses providing vehicles to low-income workers, enabling targeted tax relief that aligns with fiscal policies supporting lower-income populations.85% confidence

Sub-Topics Tax Credits

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in committee · West Virginia · Senate Jan 15, 2026

SB 419: Removing cap on number of investigators and examiners in Tax Department

SB 419 removes statutory limits on staffing for two divisions within West Virginia's State Tax Department. It eliminates the current cap of 12 investigators in the criminal investigation division and the cap of 8 examiners in the special audits division. These changes allow the Tax Department to hire more staff specifically to address non-resident tax compliance, which the bill identifies as having higher noncompliance rates than resident tax matters. The bill does not alter tax laws but enables greater staffing flexibility for enforcement efforts related to taxes, fees, and credits administered under specific sections of state code.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves staffing caps to enhance tax compliance enforcement, strengthening fiscal management without altering tax laws.95% confidence

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in committee · West Virginia · Senate Jan 15, 2026

SB 301: Tax Department rule relating to tax credit for providing vehicles to low-income workers

SB 301 authorizes West Virginia's Tax Department to create specific rules for administering a tax credit. The credit would allow employers to claim a tax benefit when providing vehicles to low-income workers. This bill directly affects employers who offer such vehicles, as it establishes the framework for claiming the credit through a formal rule (110 CSR 13FF). The legislation does not create the tax credit itself but enables the Tax Department to develop the administrative rules needed for its implementation.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables tax credit for employers providing vehicles to low-income workers, reducing employer tax burden as a form of tax relief.95% confidence

Sub-Topics Tax Credits

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signed · West Virginia · Senate Jun 25, 2026

SB 502: Women’s Collegiate Sports Protection Act

SB 502 establishes permanent endowments to protect women’s collegiate Olympic sports programs at West Virginia’s public NCAA Division I universities. It requires that only endowment earnings - not principal - fund scholarships, coaching, equipment, and facilities for these programs. The bill creates tax credits (50% of donations) for private contributions and matching funds for institutions that document verified operational savings (e.g., energy efficiency, shared services), while prohibiting cuts to academic programs or Title IX compliance. All endowments must undergo annual audits, and institutions must report on cost savings, donations, and Title IX adherence to the state education commission.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates 50% tax credits for donations to fund women's sports programs, directly providing tax relief to incentivize private contributions toward program funding.90% confidence ✓ EducationSupports EducationCreates permanent endowments and tax credits to fund/protect women's collegiate sports programs at public universities, directly strengthening higher education athletic funding.95% confidence

Sub-Topics Government Spending