Budget & Taxes

SB 841 adds $30,498 to the State Board of Education's fund 3951 for the Hope Scholarship Program, using an unappropriated surplus from lottery net profits. This supplemental appropriation allocates existing lottery revenue - specifically from the surplus balance not included in the initial budget - to fund the Hope Scholarship Program during fiscal year 2026. The bill does not change the program's eligibility or structure but provides additional funding for student scholarships. The funds are designated for expenditure before June 30, 2026, as part of the state's budget process.

SB 643 repeals all sections of West Virginia law (§3-12-1 through §3-12-16) that established the West Virginia Supreme Court of Appeals Public Campaign Financing Program. The bill directly discontinues a program that provided public funding to candidates running for the state Supreme Court. Key provisions include removing all legal references to this financing mechanism, effectively ending the program's operation. This is a procedural repeal with no new funding or requirements added.

This bill (SB 814) allocates $70,357,538 in unappropriated surplus funds from the State General Revenue Fund to the Hope Scholarship Program under the State Board of Education. It directly affects the Hope Scholarship Program by providing supplemental funding for fiscal year 2026. The bill does not change program rules or eligibility - it simply reallocates existing surplus funds to cover program costs. This is a routine budget adjustment, not a new policy.

This bill reduces the severance tax rate on metallurgical coal produced in West Virginia, affecting coal mining companies that extract this type of coal. The new rates will take effect in stages starting July 1, 2026, lowering the tax from 5% to 4.5% for the first year, then to 4% the following year, and finally to 3.5% beginning July 1, 2028. Metallurgical coal is defined as coal used for making steel and other metals, distinct from thermal coal used for electricity generation. The tax reduction applies to the gross value of coal produced and includes additional local taxes that are normally part of the total severance tax.

HB 5652 would amend West Virginia's hotel occupancy tax law to expand the definition of "hotel" to include campground sites. This change would allow county commissions to designate specific campgrounds as "hotels" for tax collection, requiring that any tax collected from these sites be specifically earmarked for public safety services within the county. The bill also clarifies key terms like "hotel operator" and "hotel room" to define the tax's scope more precisely. This amendment would directly affect campground operators (who might become liable for the tax if designated) and county governments (which would collect and allocate the funds). The proposal aims to extend the tax base to cover campgrounds while ensuring revenue supports public safety.