HB 5269 creates two tax credits for West Virginia residents aged 18-40 who are college graduates. It provides a credit equal to accumulated student loan interest (or up to $1,000 annually for graduates without debt) and a refundable child care credit tied to federal dependent care deductions. To qualify, taxpayers must reside in West Virginia for at least three years and have student loan debt (or be debt-free). The credits apply to tax years beginning January 1, 2026, reducing state income tax liability for eligible individuals.
HB 5215 limits landowner liability when all-terrain vehicles (ATVs) are operated for recreational purposes on their property. It specifically protects landowners from legal responsibility if the ATV use qualifies as "noncommercial recreational activity" under the bill - meaning no charge exceeding $50 per year per participant is collected. The law defines "recreational purposes" to explicitly include ATV riding, while excluding commercial operations or activities charging more than the $50 annual limit. This policy change modifies West Virginia's liability laws to shield landowners from lawsuits related to ATV accidents during permitted recreational use.
SB 769, the "West Virginia Litter Control and Environmental Cleanup Act," establishes a coordinated statewide system to address litter and illegal dumping. It directly affects state agencies (DEP, DOT), counties with Litter Control Officers, and nonprofit contractors selected via a state RFP. Key provisions require the DEP to oversee efforts, the DOT to maintain clean roadways, counties to enforce local laws, and a nonprofit contractor to clean illegal dumps, roadways, and waterways. The bill mandates annual reports on progress and funding from existing sources, fines, and grants, effective July 1, 2026.
This bill amends West Virginia law to update advertising rules for licensed limited video lottery retailers and permittees. It gives the Lottery Commission authority to create advertising rules, requiring all promotional materials to get prior approval from the Lottery Commission Director before being published or released. The bill clarifies that new advertising rules override any previous restrictions on such advertising. It directly affects businesses operating video lottery machines in the state by changing how they can advertise their services. The key change is the mandatory pre-approval process for all advertising content.
SB 777 creates the "Outdoor West Virginians with Disabilities Act" to improve access to state public lands for people with disabilities. It requires West Virginia’s Division of Natural Resources and Division of Forestry to update land management plans, ensuring at least 2.5 miles of accessible roads per square mile on state forest and natural resource lands. The bill mandates that road closures must not reduce accessible road mileage below this threshold without specific justification, and requires public input before closing roads. It also prioritizes including roads that support diverse recreation like hiking, fishing, and wildlife viewing while maintaining accessibility standards.
SB 767 establishes a new system for distributing West Virginia's emergency medical services (EMS) funding based on actual community needs rather than equal shares. The bill requires the state health department to conduct a biennial assessment evaluating factors like call volume, response times, financial stability, rural service gaps, and equipment shortages across all EMS agencies. Funding priorities will then target areas with high call volumes, slow response times, personnel shortages, or coverage deficits in rural and underserved communities. The law includes safeguards to prevent arbitrary funding cuts and mandates annual reports to the legislature detailing assessment results and funding allocations. This replaces the current equal-funding approach with a data-driven method to ensure resources reach the most critical areas.
SB 760 requires contractors performing residential improvements (like roof or plumbing work) to include a written warranty in all contracts. This warranty must guarantee work meets building codes, uses new materials, and covers specific repairs for at least one year for major systems (foundation, roof, plumbing, electrical, etc.). The bill prohibits contractors from limiting or excluding these warranties or requiring arbitration more than 50 miles from the home, and mandates dispute resolution terms be clearly visible in contracts. It also adds disciplinary actions for contractors violating these requirements, including fines or license suspension. This directly affects homeowners and subsequent purchasers of homes with recent improvements.
HB 4446 establishes a four-year pilot program in Kanawha, Ohio, Mineral, and Raleigh counties to provide free Fire Fighter I and II training through community colleges. It directly affects eligible high school and college students in those counties by covering tuition and fees for courses meeting West Virginia State Fire Commission standards. The program requires each county to provide at least one certified fire service instructor, funded by the Higher Education Policy Commission, with annual reports tracking participation, certifications earned, costs, and student employment. The pilot runs from July 2026 through June 2030, with mandatory evaluations to determine future expansion or termination.
SB 413 would make gold and silver bullion (including certified coins) legal tender in West Virginia for paying debts, taxes, and fees. It requires depositories storing gold/silver to meet specific standards (like London Bullion Market Association guidelines) and creates a tax exemption for transactions using these metals. The bill affects individuals, businesses, and authorized depositories within West Virginia by establishing a legal framework for using precious metals as a medium of exchange, while setting duties for the State Treasurer's Office.
This bill clarifies that solar generation facilities are not considered "farm property" or "agricultural operations" for tax and regulatory purposes in West Virginia. Specifically, it amends §11-1A-10 (tax valuation) and §19-19-2 (agricultural definitions) to exclude solar farms that sell electricity commercially from farm property tax rates and agricultural classifications. This directly affects solar energy developers and operators, who will no longer qualify for agricultural tax treatment on land used for commercial solar generation. The law explicitly states that operating solar panels for commercial electricity sales - regardless of panel height - disqualifies the land from being classified as farm or agricultural property. The change ensures solar farms are taxed under standard commercial property rates rather than agricultural rates.
This bill reclassifies forestry equipment (such as skidders, forwarders, and processing machinery) as "Class I property" for tax purposes, aligning it with agricultural equipment. It exempts the sale of such equipment from West Virginia's consumers sales and service tax, directly benefiting forestry businesses engaged in harvesting, processing, or transporting forest products. The law also explicitly defines forestry as part of agriculture, recognizing its economic importance to the state. These changes take effect on July 1, 2026.
SB 734 updates the filing fee structure for time-share developers in West Virginia. It sets an initial filing fee at $500 plus $1 per time-share period (capped at $1,500 total) and requires a $250 fee for changes that add inventory to public offering statements. These fees apply to developers submitting time-share sales documents to the state division. The bill also clarifies procedural timelines for fee payments and document reviews, directly affecting time-share developers who must comply with these filing requirements.
