HB 5682 redirects $72 million in unused funds from previous fiscal years to support biomedical research at West Virginia medical schools. It expires $37 million from the 2023 Governor’s Civil Contingent Fund and $35 million from the 2017 fund, adding these to the General Revenue surplus for the 2026 fiscal year. The funds are specifically allocated to: $30 million for Marshall University School of Medicine, $5 million for West Virginia University Dental School, $32 million for West Virginia University School of Medicine, and $5 million for the West Virginia School of Osteopathic Medicine. This supplemental appropriation expands biomedical research capacity without creating new taxes or spending.
This bill moves approximately $2.98 million from the Attorney General's Consumer Protection Recovery Fund to the Department of Health's general revenue account for fiscal year 2026. The transfer is intended to support the Department of Health's Tobacco Education Program, which is designated under fund 0407 and organization 0506. The legislation expires the surplus funds in the original account and creates a new appropriation line item to allocate the money to the health department. This action is part of the state's regular budget process for managing unappropriated surplus balances within the State Fund, General Revenue.
This bill directs the West Virginia Legislature to move approximately $4.5 million in unspent funds from the Department of Tourism's 2021 budget into the state's general surplus account, where the money becomes available for future use. The legislation then allocates that same amount to the Department of Tourism's Division of Culture and History for the 2026 fiscal year, specifically for capital projects and maintenance needs. The bill affects the state's budget management by reassigning leftover money from one tourism-related fund to another within the same department, ensuring the funds remain available for approved government spending.
This bill directs the West Virginia Legislature to allocate surplus state funds to the Department of Homeland Security for fiscal year 2026. The appropriation specifically supports the Division of Corrections and Rehabilitation within the department, funding information technology services and special services for correctional units. The legislation uses existing unappropriated surplus money from the State Fund's General Revenue rather than creating new revenue sources. This action increases the available budget for these specific correctional facility operations during the fiscal year ending June 30, 2026.
HB 5307 adds $10 million in funding from West Virginia's unappropriated surplus balance to the Division of Culture and History within the Department of Tourism for fiscal year 2026. This supplemental appropriation directly affects the division's ability to fund cultural programs, historical preservation, and related activities. The funds will be used for operational expenses during the 2026 fiscal year, as specified in the state budget's surplus allocation.
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 5065 amends West Virginia's hotel occupancy tax law to clarify collection requirements for online booking platforms (marketplace facilitators) like Airbnb or Booking.com. It requires these platforms to: (1) separately state the tax on all bills, (2) use geofencing for accurate tax calculation, (3) provide a nine-digit postal code to ensure taxes reach the correct local government (county or municipality), and (4) maintain detailed records of each transaction. The bill directly affects marketplace facilitators that meet sales thresholds ($100,000 revenue or 200+ transactions annually) and hotels using these platforms. It also prohibits businesses from claiming they will absorb the tax, ensuring the tax remains visible to consumers.
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 4007 amends West Virginia's Industrial Access Road Fund rules to clarify how state funds can be used for constructing or maintaining access roads to industrial sites. The bill directly affects counties and municipalities seeking funding for roads leading to approved manufacturing, distribution, or processing facilities (including West Virginia Business Ready Sites), while restricting the fund from covering roads to schools, hospitals, shopping centers, or private property. Key changes include raising the annual funding cap to $6 million per fiscal year, setting a $800,000 maximum for unmatched funds per county, and requiring counties to certify site construction or provide surety before funds are allocated. The bill also clarifies that funds cannot be used for utility adjustments or roads on private property, and mandates the Division of Highways must review location requests within 90 days.
