Budget & Taxes (Income Tax)

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

HB 4101: To amend the state tax code to provide an exemption from state income tax for families with four or more children

HB 4101 would exempt married couples and surviving spouses with four or more children from paying West Virginia state income tax. The exemption applies to tax years beginning January 1, 2027, and automatically starts when a family claims their fourth dependent child on their state tax return. Once in effect, the exemption continues for all future tax years in which the family files as married or surviving spouse. This policy change would eliminate state income tax liability for qualifying families starting in 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts qualifying families from state income tax, providing direct tax relief for lower/middle-income households, aligning with tax relief indicators for support.95% confidence

Sub-Topics Income Tax

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in committee · West Virginia · Senate Jan 14, 2026

SB 156: Streamlining rebate process for motor vehicle property taxes

SB 156 changes West Virginia's motor vehicle property tax system by replacing tax credits with direct refunds for eligible owners. It defines "eligible taxpayers" to include vehicle owners (including those with financing or leases), lessors who pass savings to lessees, and pass-through entity owners, while excluding motor vehicle dealers on retail inventory. The bill streamlines processing by requiring counties to report eligible claims weekly and mandating refunds within 30 days via check or direct deposit. This update simplifies the current system by shifting from credits applied against income tax to immediate cash refunds for timely-paid property taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesStreamlines tax rebates for eligible owners, ensuring timely refunds and improving fiscal efficiency in tax processing.90% confidence

Sub-Topics Business Taxes Income Tax Property Tax

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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 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 · 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 · 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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introduced · West Virginia · Senate Jan 14, 2026

SB 5: Exempting WV campus police officer retirement income from personal income tax after specified date

SB 5 exempts retirement income for retired West Virginia campus police officers from state personal income tax, effective July 1, 2026. This applies specifically to retirement benefits received under any qualified retirement system (including those sponsored by colleges/universities) that would otherwise be taxable under federal rules. The exemption covers all retirement income received after the effective date, including survivorship annuities. It directly affects retired campus police officers employed by West Virginia institutions of higher education. The bill amends West Virginia Code §11-21-12 to add this specific exemption to the state's tax code.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts retirement income for campus police officers from state income tax, providing direct tax relief and directly impacting taxation policy.95% confidence

Sub-Topics Income Tax Pensions

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