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.
HB 4959 prohibits reselling event tickets (such as for concerts or sporting events) in West Virginia at more than a 3% markup above the ticket's original face value. This bill directly affects ticket resellers, including secondary market platforms, by restricting how much they can charge above the original price. The key provision amends West Virginia's consumer protection code to classify resales exceeding this 3% limit as an unfair practice. The law aims to prevent excessive price increases for event attendees without banning ticket resales entirely. It applies to all ticketed events within the state and focuses on capping reseller markups at a fixed percentage.
HB 4940 ensures West Virginia teachers can use modern online fundraising platforms (like GoFundMe) to collect money for school-related activities without county board or school administrator interference. The bill amends state law to explicitly state that no county official may prevent teachers from using "crowd-sourcing or other meaningful current methods of fundraising." Schools must still publicly announce the fundraising purpose and designate the funds before starting, but the bill removes barriers to these methods. This directly affects K-12 teachers seeking to raise money for classroom supplies, field trips, or recognition programs through contemporary channels. The law does not change how funds are spent - only how teachers may legally collect them.
HB 4968 would exempt the first $20,000 of annual income from West Virginia state income tax for resident individuals and married couples filing jointly. Effective for tax years beginning January 1, 2026, the bill modifies the tax calculation by reducing taxable income by $20,000 before applying the state tax rate. This directly benefits low-to-moderate income West Virginia residents who earn under $20,000 annually. The change applies to both single filers and couples filing jointly, reducing their state tax liability without altering federal tax treatment.
HB 4937 requires West Virginia public school county boards to schedule one mandatory monthly half-day for staff planning time each school year. This provision applies directly to school staff (teachers, administrators) and is implemented using the existing "equivalent time" allowance under current law, which allows counties to add up to five days of instructional time by extending daily schedules. The bill mandates that at least one of these designated days must be used specifically for staff development activities like curriculum planning or professional meetings, without students present. This policy change ensures consistent time for educators to improve instruction, aligning with existing requirements for meeting the 180-day instructional calendar.
