HB 4960 would require a 25 percent increase in payments for therapists and other professionals who contract with the West Virginia Birth-to-Three program to provide early intervention services. This applies specifically to providers not employed by the state, who serve children with developmental delays. The payment increase takes effect on July 1, 2026, as mandated by the bill's amendment to the state code governing the program's funding. The change directly impacts contracted service providers under the Birth-to-Three program, improving their compensation for delivering early intervention services.
HB 4939 would provide West Virginia classroom teachers with a $10,000 annual salary increase for holding National Board Certification (NBC) through the National Board for Professional Teaching Standards, for up to 10 years. The increase would be paid in addition to the state’s minimum salary schedule in equal monthly installments. Teachers would also receive reimbursement of up to $600 for initial certification fees and for renewal certification fees.
HCR 15 designates November 7th annually as "Pastor Appreciation Day" in West Virginia. The resolution honors clergy members for their community service, spiritual leadership, and support during crises like natural disasters. It is a ceremonial resolution with no new policies, funding, or requirements for government action. The bill directly affects pastors and religious leaders in West Virginia by recognizing their contributions through an official state designation.
HB 4353 prohibits West Virginia municipalities from collecting business and occupation (B&O) taxes on projects funded by state or federal government programs. This directly affects municipalities (which can no longer impose this tax) and projects receiving such funding (which will avoid this tax burden). The bill amends existing tax law to explicitly exclude state/federal-funded projects from municipal B&O tax collection, aligning with the current exemption for such projects under state tax code. This is a specific policy change to prevent double taxation on government-funded initiatives.
HB 4966 increases penalties for adults who purchase tobacco products (including vapes and cartridges) for minors under 21. It directly affects adults who buy these products for underage children, not the minors themselves. The bill imposes a $500 fine for a first offense, with higher fines ($1,500-$5,000) for repeat violations within specific timeframes, and allows for jail time (up to 60 days) for third offenses. Retail employees who violate the law face non-criminal penalties like education programs instead of fines, while employers may terminate employees who sell to minors after prior written warnings.
HB 4954 would reduce West Virginia's business and occupation tax rate by 2.5% for companies employing at least 75% of their workforce as state residents. It directly affects eligible businesses meeting the residency threshold, requiring them to verify workforce composition to qualify. The tax reduction applies to the overall business and occupation tax rate starting with the 2026 tax year. Companies must provide evidence of workforce residency to claim the reduction, with implementation guidance to be issued by the West Virginia Department of Tax and Revenue.
This bill changes when lawsuits about asbestos or silica exposure can begin in West Virginia. It sets three triggers: a person must have a medical diagnosis, discover facts leading to a diagnosis, or pass away with a related health issue before a case can start. It also separates noncancer claims (like lung disease) from cancer claims and prohibits lawsuits against coal mining equipment manufacturers unless filed within 10-12 years of the equipment's first sale or use. The bill directly affects people exposed to these substances who develop health issues and manufacturers of mining equipment.
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.
HB 4961 would limit eligibility for West Virginia's Hope Scholarship program by capping family income at $150,000 in the taxable year of application. This change directly affects parents applying for the scholarship to cover K-12 education expenses for their children. The bill amends existing law to require that a parent's combined federal adjusted gross income must be below $150,000, replacing any previous income threshold. It does not alter other program requirements, such as qualifying education expenses or application procedures.
This bill creates a tax break for West Virginia taxpayers who earn tips or overtime income. For 2026-2028, it allows taxpayers to subtract federal deductions for qualified tips and overtime from their state taxable income. Starting in 2029, it caps the tip deduction at $25,000 annually and overtime at $12,500 annually, phasing out the break for taxpayers with modified adjusted gross income over $150,000. Nonresidents only qualify for the break if their tips or overtime were earned while working in West Virginia.
HB 4944 establishes a new system for setting maximum salaries for West Virginia's 55 county school superintendents, effective July 1, 2027. The bill requires the state Department of Education to create a formula based on each county's student population, ensuring maximum salaries are prorated so that the per-pupil maximum is equal across all counties. This replaces current salary structures with a population-based standard, aiming for equitable funding per student. The salary schedule must be reviewed and revised at least every five years.
This is a ceremonial resolution, not a policy bill. It designates January 29, 2026, as "Jan Lilly-Stewart Disability Advocacy Day" at the West Virginia Capitol. The resolution aims to increase awareness among lawmakers and the public about issues affecting West Virginians with disabilities, honoring Jan Lilly-Stewart's advocacy work. It does not create new laws or funding but serves as a symbolic observance supported by disability advocacy organizations.
