SB 735 would eliminate West Virginia's corporate net income tax over a four-year period by reducing the tax rate annually until it reaches zero. The bill applies to corporations conducting business in the state, excluding those already exempt under current law. The key mechanism is a scheduled annual reduction in the tax rate, with the tax fully phased out by the end of the four-year period. This change would remove a direct tax on corporate profits, altering the state's primary revenue source for business taxation.
SB 743 creates an exemption from standard opioid prescription limits for mid-level providers (like nurse practitioners and physician assistants) working in hospice care. It requires these providers to be licensed, employed exclusively by licensed hospice providers, and supervised by a physician medical director. The exemption allows them to prescribe Schedule II opioids without the usual 30-day supply limits in hospice settings, while maintaining all other existing prescription rules for non-hospice care. This change specifically applies to hospice patients receiving palliative care, aligning with current exceptions for hospice services.
SB 739, the "Protecting Shareholders Act," establishes that corporate directors and officers in West Virginia breach their fiduciary duty if they prioritize "environmental, social, and governance" (ESG) factors over shareholders' financial interests. The bill defines ESG to include diversity, equity, and inclusion (DEI) initiatives, and specifies that DEI efforts must not involve race-, ethnicity-, or national origin-based hiring, benefits, or programs unless required by law. It states that prioritizing ESG elements (like DEI or environmental goals) over financial returns to shareholders is "prima facie evidence" of a fiduciary breach. The law directly affects corporate leaders in West Virginia who manage publicly traded or private companies subject to fiduciary duties. The bill is currently pending in the Senate Banking and Insurance Committee.
SB 740 allows brewers in West Virginia to create custom-labeled nonintoxicating beer (under 0.5% alcohol) for specific retailers, such as labels featuring local landmarks, sports events, or weddings. It requires commissioner approval for all private labels and prohibits designs appealing to people under 21 or encouraging drinking. The bill limits annual production to 1,000 cases (288,000 ounces), mandates brewers pay all taxes, and bans discounted pricing or cross-promotion between brewers and retailers. This exception modifies existing labeling rules to support tourism and the brewing industry while maintaining strict content and quantity controls.
HB 5187 changes how West Virginia's Public Service Commission members are selected, shifting from gubernatorial appointments to non-partisan statewide elections starting July 1, 2026. Initial elections will feature staggered terms (two, four, and six years), with all future members serving six-year terms. The bill also requires utilities to provide customers with notice of proposed rate increases and increases the discount rate for low-income residents on utility costs. These changes directly affect utility consumers, Commission members, and utility companies operating in West Virginia.
HB 5167, the Taxpayer Accountability for Public Service Act, requires candidates for any elected local, state, or public office in West Virginia to prove they have paid all personal property taxes or are in an approved payment plan. It mandates that candidates submit tax compliance certification when filing to run, and election officials must verify this with tax authorities before certifying candidates for the ballot. Exceptions allow candidates with approved payment plans or pending tax challenges to run. The bill takes effect immediately upon passage, with disqualification for false filings and removal from ballots for unpaid taxes without valid exceptions.
HB 5160 prohibits all unauthorized atmospheric modification activities - such as cloud seeding, stratospheric aerosol injection, and directed-energy heating - within or above West Virginia. The law establishes the West Virginia Department of Environmental Protection (DEP) as the lead agency to enforce the ban, deny permits for such activities, and pursue penalties for violations. It applies to all individuals, organizations, and government entities conducting atmospheric modification without state authorization. Violations could trigger state enforcement actions, fines, and cooperative investigations with law enforcement agencies. The bill aims to protect public health, agriculture, and environmental integrity by preventing unregulated atmospheric changes.
HB 5195 increases the annual commission paid to West Virginia county sheriffs for collecting property taxes. Starting July 1, 2026, sheriffs who collect at least 85% of all real and personal property taxes will receive a $30,000 annual commission (up from $15,000), paid directly from the tax funds they collect. This change applies specifically to sheriffs serving as county treasurers, who handle tax collection as part of their duties. The commission becomes a regular budgeted part of their compensation, as outlined in the bill's provisions.
HB 5186, the West Virginia Public Participation Act, creates a legal process to dismiss lawsuits filed against individuals or groups for speaking out on public issues. It directly affects citizens, activists, journalists, and organizations who engage in protected speech about matters like health, safety, government, or community well-being. The bill allows defendants to file a motion to dismiss within 60 days if a lawsuit targets their lawful exercise of free speech, petitioning, or association on a public concern, requiring an expedited court hearing. If dismissed, the plaintiff may face penalties including attorney fees. The law aims to prevent "strategic lawsuits" meant to silence public participation, while still allowing valid claims for actual harm.
HB 5175 clarifies how campus police officers at West Virginia state institutions can use earned leave days for retirement credit under the Municipal Police Officers and Firefighters Retirement System. The bill specifies that these officers may only count leave days earned *after* they joined the retirement system, not leave accrued before participation began. It also corrects outdated language in the law to ensure campus police officers can properly elect to join the retirement system. This change directly affects campus police officers who are members of the retirement system and standardizes their retirement credit calculation.
HB 5170 allows individuals to openly carry firearms on West Virginia Capitol grounds and inside the Capitol building, removing previous restrictions. It permits open carry in most areas but prohibits it in the Governor’s office and specific Supreme Court chambers (third/fourth floors of the East wing). The bill also maintains existing rules against carrying pepper spray over one ounce and defacing Capitol property. This directly affects lawful firearm owners seeking to carry openly while visiting the Capitol complex.
HB 5178 requires employers to deposit 15% of a minor’s gross earnings from artistic/creative work (like acting, music, or content creation) or name/image/likeness (NIL) use into a blocked trust account. It directly affects minors under 18 who earn income through these activities, including social media content creators and student-athletes. The funds remain inaccessible until the minor turns 18, with employers mandated to provide monthly records to parents/guardians and open the account within 7 business days of qualifying activity. The bill also specifies that independent content creators are excluded from these requirements.
