Budget & Taxes

signed · West Virginia · Senate Jun 24, 2026

SB 814: Supplemental appropriation to State Board of Education, fund 0313

This bill (SB 814) allocates $70,357,538 in unappropriated surplus funds from the State General Revenue Fund to the Hope Scholarship Program under the State Board of Education. It directly affects the Hope Scholarship Program by providing supplemental funding for fiscal year 2026. The bill does not change program rules or eligibility - it simply reallocates existing surplus funds to cover program costs. This is a routine budget adjustment, not a new policy.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates surplus funds to fund Hope Scholarship Program, supporting public education without new taxes or policy changes.90% confidence ✓ EducationSupports EducationAllocates $70M surplus to Hope Scholarship Program, directly funding educational access without restrictions or policy changes.95% confidence

Sub-Topics Appropriations Revenue State Budget Student Financial Aid

failed · West Virginia · House of Delegates Mar 4, 2026

HB 5652: Relating to the hotel occupancy tax

HB 5652 would amend West Virginia's hotel occupancy tax law to expand the definition of "hotel" to include campground sites. This change would allow county commissions to designate specific campgrounds as "hotels" for tax collection, requiring that any tax collected from these sites be specifically earmarked for public safety services within the county. The bill also clarifies key terms like "hotel operator" and "hotel room" to define the tax's scope more precisely. This amendment would directly affect campground operators (who might become liable for the tax if designated) and county governments (which would collect and allocate the funds). The proposal aims to extend the tax base to cover campgrounds while ensuring revenue supports public safety.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands hotel tax base to fund public safety services via earmarked revenue, directly allocating tax collections to essential county services.95% confidence

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signed · West Virginia · House of Delegates Aug 13, 2026

HB 5685: Relating to authorizing bonds for improvements to the West Virginia Science and Culture Center

HB 5685 authorizes up to $150 million in bonds to fund improvements at the West Virginia Science and Culture Center and other state historical sites acquired for preserving West Virginia history. The bill creates a dedicated "Cultural Center Improvements Revenue Debt Service Fund" to be financed annually by $12 million from the State Excess Lottery Revenue Fund (starting fiscal year 2026), with bonds maturing within 20 years. The Economic Development Authority must issue these bonds to cover capital improvements, and the fund will prioritize debt service payments. This directly affects the Science and Culture Center, other historical sites, and taxpayers through lottery revenue allocations.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes $150M bonds funded by $12M/year lottery revenue, creating dedicated fund for cultural center improvements - direct budget allocation for public service.90% confidence

Sub-Topics Debt & Bonds

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

HB 5076: Related to free filing of state tax returns

HB 5076 prohibits tax preparation software companies from charging fees to West Virginia taxpayers for electronically filing state tax returns. The bill directly affects software developers and vendors (including online platforms) that provide tax preparation tools, banning them from adding fees for e-filing services. Key provisions define "electronic filing" as internet-based submission and require all authorized tax returns to be filed without added costs. This policy change ensures taxpayers pay no extra fee specifically for using software to submit their state tax returns electronically. The bill applies to all taxpayers liable for West Virginia personal income tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesProhibits fees for e-filing state tax returns, reducing taxpayer costs and providing direct tax relief per bill's explicit language.95% confidence

Sub-Topics Income Tax

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

HJR 35: Relating to a right to early childhood education

HJR 35 proposes adding a constitutional amendment requiring West Virginia to provide free early childhood education for all children in the state. The amendment would create a new Section 8 in Article XII of the state constitution, stating that "the Legislature shall provide, by general law, for a thorough and efficient system of free schools including early childhood education." If approved by voters in the 2026 general election, this would establish a constitutional right to early childhood education, directly affecting all West Virginia children and requiring the legislature to fund and implement such programs. The resolution is currently in committee referral after its February 2026 introduction.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates state funding for early childhood education, requiring legislative budget allocation for essential public service per constitutional amendment.95% confidence ✓ EducationSupports EducationConstitutional amendment mandating free early childhood education, expanding access and requiring state funding for early education programs.95% confidence

Sub-Topics Early Childhood

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

HB 5304: Supplemental Appropriation to Section 8. Awards for Claims Against the State.

HB 5304 increases funding for payments to individuals and entities filing claims against the West Virginia state government. It amends Section 8 of the 2026 state budget (HB 2026) by raising the total appropriation from $864,750 to $2,314,750, adding $1,100,000 from general revenue funds and $250,000 from special revenue funds to the existing $964,750 from state road funds. This adjustment addresses increased claim volumes resulting from prior legislation (HB 3152 and HB 3157) that expedited claim processing. The bill directly affects claimants who have filed lawsuits against the state seeking compensation. It does not change eligibility rules but ensures sufficient funds are available for payments during fiscal year 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases state budget appropriation for claim payments by $1.35M, directly funding government fiscal obligations per supplemental budget amendment.95% confidence

Sub-Topics Appropriations Revenue State Budget

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in committee · West Virginia · House of Delegates Feb 10, 2026

HB 5399: Relating to providing a tax credit related to the establishment and operation of biochar manufacturing facilities

HB 5399 creates a 10% state tax credit against West Virginia's corporate net income tax for businesses that earn federal carbon sequestration credits (under IRS §45Q) for biochar manufacturing. The credit applies only to new biochar facilities operating in West Virginia after July 1, 2025, and matches the amount of the federal credit earned. It limits the credit to 50% of a business's annual tax liability and allows unused credits to carry forward (but not back before 2026). This directly affects businesses establishing qualifying biochar facilities, aligning state incentives with federal climate-focused manufacturing credits.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 10% corporate tax credit for biochar manufacturers, providing direct tax relief and incentivizing green industry growth, directly advancing tax policy.90% confidence ✓ EnergySupports EnergyBill incentivizes biochar manufacturing for carbon sequestration via tax credits, directly supporting clean energy infrastructure and carbon management under federal programs.95% confidence ✓ EnvironmentSupports EnvironmentIncentivizes carbon sequestration via biochar manufacturing, directly reducing atmospheric CO2 and aligning with climate protection goals.95% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives

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in committee · West Virginia · Senate Feb 24, 2026

SB 1015: Establishing Drainage Relief Fund

SB 1015 creates the Drainage Remediation Fund in West Virginia's State Treasury to address drainage issues affecting state roads. The fund, administered by the Commissioner of Highways, provides financial support for drainage projects that protect state roads, including work on private property when necessary. County commissions, municipalities, and private landowners can apply for funding but must reimburse the fund for any requested project upgrades. Unobligated funds at year's end may revert to the State Road Fund at the Commissioner's discretion.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new state fund (Drainage Remediation Fund) within State Treasury for essential road infrastructure, allocating budget resources for public works projects.90% confidence ✓ TransportationSupports TransportationCreates Drainage Remediation Fund to fund road drainage projects protecting state infrastructure, directly advancing transportation infrastructure maintenance.95% confidence

Sub-Topics Roads & Highways Transportation Funding

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

HB 5290: Supplemental Appropriation to the Department of Health-Laboratory Services Fund from Special Revenue

HB 5290 adds $250,000 to "Personal Services and Employee Benefits" and $250,000 to "Equipment" within the Department of Health's Laboratory Services Fund (Fund 5163) for fiscal year 2026. This supplemental appropriation reallocates unspent funds from the current fiscal year to cover specific lab staffing and equipment costs. The bill directly affects the Department of Health’s laboratory services operations by providing additional funding for existing budget categories. It does not create new programs or policies but adjusts spending within an existing fund for the 2026 fiscal year. The bill was introduced on February 6, 2026, and referred to the House Finance Committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdds $500k to Health Lab Services fund for staffing/equipment, directly increasing public service funding via budget appropriation.90% confidence ✓ HealthcareSupports HealthcareAdds $500k to health lab staffing/equipment funding, directly supporting operational capacity of public health services without restrictions.95% confidence

Sub-Topics Appropriations State Budget

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in committee · West Virginia · House of Delegates Feb 2, 2026

HB 5044: To create the Rural County Stabilization and Grant Flexibility Act.

HB 5044 creates the Rural County Stabilization Program to simplify how eligible rural counties in West Virginia access state grants. The bill requires state agencies to offer simplified grant applications and multi-year funding options for these counties. It also allows counties to form shared-service agreements to handle administrative tasks and grant management more efficiently. This directly affects rural counties by making grant processes less burdensome and more predictable. The policy change focuses on streamlining access to state funding without altering eligibility criteria.

Topics ✓ Budget & TaxesSupports Budget & TaxesStreamlines grant access and multi-year funding for rural counties, promoting efficient fiscal management of state funds without tax changes or direct funding increases.85% confidence

Tags Rural Communities

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