Super-Majority Required for Passage of Tax Bill Amendment

HJR 21 proposes a constitutional amendment requiring a two-thirds vote in both the West Virginia House and Senate to pass any bill that imposes a new tax, creates a new license fee, or increases an existing tax or fee rate. This would directly affect the legislative process for tax-related bills, making it harder to pass such measures without broad bipartisan support. The amendment includes one exception: a simple majority vote could approve a tax or fee increase solely to pay state debt interest or principal when due. The bill does not apply to taxes or fees already authorized before the amendment's ratification. If approved by voters in 2026, this would change how West Virginia handles tax legislation.