HB 4191 increases the tax credit available to West Virginia employers who provide on-site child care for their employees. The bill expands the credit to cover costs of building, improving, or operating qualifying child care facilities, including furniture and equipment. Employers can claim this credit for five years after the facility is first used, provided the facility primarily serves employees' children and meets ownership requirements. This directly affects West Virginia employers operating on-site child care programs, reducing their state tax burden for these expenses.
HB 4126 modifies how royalties from mineral leasing beneath the Ohio River are distributed to state park funding. Starting July 1, 2026, 50% of these royalties will fund state park operations, maintenance, and improvements unless the fund balance reaches $100 million, at which point 100% will be allocated. The bill directly affects state parks, forests, and rail trails by changing their primary revenue source from these mineral royalties. It does not create new programs but adjusts existing distribution rules based on the fund's balance. The change aims to ensure consistent funding for recreational facilities while allowing the fund to grow toward a $100 million threshold.
HB 5613 authorizes West Virginia's Fleet Management Division to use telematics monitoring devices on state vehicles. It directly affects all state agencies and departments (spending units) that operate state vehicles, requiring them to track vehicle activity through these systems. The bill amends existing law to allow the Division to contract for telematics services that monitor vehicle location, usage, and performance, while maintaining existing vehicle log reporting requirements. This replaces outdated provisions and standardizes how state vehicle fleets are managed under the Department of Administration.
HB 5459 imposes an annual tax on certified health maintenance organizations (HMOs) operating in West Virginia that provide Medicaid services. It establishes tiered tax rates based on Medicaid member months (with higher rates for larger volumes) and non-Medicaid member months, adjusting annually using West Virginia's Medicaid capitation rate changes. Starting July 1, 2027, the tax shifts to a flat 2.5% of each HMO's gross premiums in the state, applying uniformly regardless of membership type. The bill exempts Medicare Advantage plans and certain government health plans as specified in federal law.
HB 5382 extends the expiration date of West Virginia's Neighborhood Investment Program from July 1, 2026, to July 1, 2031. This program provides tax credits to taxpayers who contribute to certified neighborhood development projects. Contributions made before July 1, 2031, will still qualify for the credit, but no new credits will be available for contributions after that date. The bill ensures continued support for community investment projects through 2031 while clarifying the program's termination timeline.
HB 4087 establishes the West Virginia-Ireland Education Alliance Partnership to strengthen academic, cultural, and workforce connections between West Virginia and Ireland. It creates a formal partnership requiring five four-year universities and five two-year colleges in West Virginia to collaborate with Irish institutions. The bill provides for five $50,000 grants to fund joint programs between these institutions. This partnership is governed by a commission with specific membership rules, including legislative and community representatives. The bill directly affects West Virginia higher education institutions and their Irish counterparts through structured collaboration and grant opportunities.
HB 4404 increases the annual funding allowance for volunteer and part-volunteer fire departments in West Virginia from $500 to $5,000 specifically for educational/training supplies and fire prevention promotional materials. This change directly affects local fire companies that rely on state funds for operational needs, allowing them to better support firefighter training and community safety outreach. The bill amends Section 8-15-8b of West Virginia Code to adjust this specific budget line item, maintaining all other authorized uses of funds unchanged. The proposed increase aims to provide greater flexibility for fire departments to invest in critical safety education resources. The bill was introduced on January 16, 2026, and referred to the House Finance Committee.
HB 4765 increases annual base salaries for West Virginia State Police officers, public school teachers, school service personnel, and forensic laboratory staff, effective July 1, 2026. The bill establishes specific salary schedules for police ranks (e.g., troopers, sergeants, captains), school personnel, and forensic roles (e.g., evidence custodians, forensic scientists), with detailed pay tables showing incremental increases. It directly affects over 10,000 state employees across law enforcement, education, and forensic services. The legislation provides fixed annual salary adjustments based on position and length of service, with no additional provisions beyond these compensation changes.
HB 4801 amends West Virginia law to allow municipalities and counties to use hotel occupancy tax revenue for two new purposes: demolishing unsafe or unsanitary structures and planning for reuse or improvement of publicly owned property. This bill adds these specific activities to the list of permissible expenditures while maintaining the existing requirement that at least 50% of the tax revenue must fund tourism promotion. Local governments can still allocate funds to convention visitor bureaus or hotels (up to 75% of eligible tax revenue) for tourism-related expenses like advertising and marketing, subject to budget approval. The law directly affects counties and municipalities collecting hotel occupancy taxes, providing clearer guidelines for how these funds can be spent on community infrastructure and tourism development.
HB 4784 extends West Virginia's Qualified Opportunity Zones (QOZ) tax incentive program until July 1, 2032. This bill modifies the tax code to allow new businesses in designated opportunity zones to continue receiving a tax reduction on income derived from their operations. Specifically, it permits corporate taxpayers to subtract from federal taxable income an amount equal to net income earned by a qualified opportunity zone business (QOZB) located in West Virginia, provided the business was newly registered between January 1, 2019, and July 1, 2032. The tax benefit applies for a 10-year period starting from the business's first qualifying year, and existing businesses that registered before July 1, 2032, retain their full entitlement.
