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.
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.
HB 4418, titled "The Tax Efficiency Act of 2026," would allow West Virginia municipalities to pay and manage their business and occupation or privilege taxes through a statewide electronic data processing system. This change directly affects all cities and towns in West Virginia that impose such taxes on local businesses. The bill amends existing tax code to establish this electronic system as an official method for tax collection and administration, replacing manual or paper-based processes. The key provision enables streamlined, centralized processing to reduce administrative costs and improve accuracy for both local governments and businesses.
HB 4416 reclassifies forestry equipment (such as skidders, feller-bunchers, and forestry trailers) as Class I property - same as agricultural equipment - for tax purposes. This exempts the sale of such equipment from West Virginia's consumer sales tax starting July 1, 2026. The bill directly affects forestry businesses and equipment manufacturers by reducing their tax burden. It also formally defines forestry as part of agriculture, encompassing forest product harvesting and processing.
HB 4028 exempts construction contractors from West Virginia's sales and use taxes on building materials and services used for constructing, repairing, or improving public elementary, secondary, or vocational school facilities. This applies to materials permanently installed in school buildings (like framing, wiring, or plumbing), but excludes tools, equipment, gasoline, or motor vehicle purchases. The bill directly affects contractors working on public school projects by reducing their costs for qualifying materials. It clarifies that this exemption applies to both state-level and municipal sales taxes on eligible school construction work. The policy change takes effect July 1, 2026, with no new revenue impact on the state.
HB 4625 amends West Virginia's definitions for property transfer excise taxes, clarifying which transactions qualify for tax exemptions. It removes an existing exemption for certain property transfers while adding new exemptions for transfers between family members (spouse, parent-child, grandparent-grandchild, siblings) and between charitable organizations. The bill also refines definitions of key terms like "document," "value," and "person" to better determine tax applicability. These changes directly affect individuals and entities involved in property sales or gifts, particularly in family or charitable contexts, by altering which transfers are exempt from the excise tax.
HB 5277 is a funding bill that allocates $1 million to Welch Community Hospital, $3.4 million to William R. Sharpe Jr. Hospital, and $4.3 million to Mildred Mitchell-Bateman Hospital from West Virginia's unappropriated surplus balance. These funds are designated specifically for capital improvements, repairs, and equipment at each hospital during fiscal year 2026. The bill supplements existing appropriations by adding these new funding lines to the hospitals' respective budgets. It directly affects the three named hospitals by providing additional resources for facility maintenance and infrastructure. The bill does not create new policies or programs but reallocates existing surplus funds for capital purposes.
HB 4575 transfers $8 million from the State Fund's unappropriated surplus balance to the State Board of Education's Temporary Shortfall Supplement Fund for County Boards of Education. This supplemental appropriation directly affects county school districts in West Virginia by providing funds to address budget shortfalls, as authorized under W. Va. Code §18-2E-5b. The bill amends the fiscal year 2026 appropriations for the State Board of Education (Fund 0313) by adding a new line item for this specific purpose. It does not create new policy but reallocates existing state funds to support local school district budgets.
This bill increases funding for West Virginia's Children's Health Insurance Program (CHIP) by adding $422,562 for administrative costs and $449,429 for services under fund 0403. It supplements existing appropriations using an unappropriated balance from the State Fund, General Revenue, to support CHIP operations during fiscal year 2026. The funding directly affects CHIP beneficiaries and program administrators by providing additional resources for program management and services. This is a procedural budget adjustment, not a policy change, and it applies to the fiscal year ending June 30, 2026.
SB 874 is a supplemental budget bill that increases funding for West Virginia's Department of Human Services, Division of Human Services. It adds $1.6 million for staff costs (Personal Services) and nearly $3.8 million for operational expenses (Current Expenses) using unappropriated general revenue funds. The bill supplements the existing fiscal year 2026 budget without creating new taxes or policies. This funding supports the agency's ongoing operations during the 2026 fiscal year.
