This bill updates West Virginia's personal income tax definitions to align with recent federal tax changes. It specifically preserves the ability for taxpayers to deduct gaming and gambling losses on their state returns for tax years beginning on or after January 1, 2026, ensuring this deduction remains available even if federal rules change. The bill adjusts how "federal adjusted gross income" is defined for state tax purposes and sets retroactive effective dates for 2025 tax years. It directly affects West Virginia taxpayers who itemize deductions and claim gambling losses.
SB 788 adds $2 million in additional funding from unappropriated surplus funds in the General Revenue Fund to WorkForce West Virginia (fund 0572, fiscal year 2026). This supplemental appropriation directly supports WorkForce West Virginia's current operational expenses, using existing unused state funds identified in the Governor's 2026 budget. The bill does not create new programs or alter eligibility but allocates money already available in the state treasury. It is a procedural funding adjustment, not a policy change.
SB 791 increases the existing fiscal year 2026 appropriation for the West Virginia Division of Emergency Management (fund 0443) by $13,000, raising the total to $243,000. This supplemental funding directly affects the Division of Emergency Management's operational budget for the fiscal year ending June 30, 2026. The bill uses an unappropriated balance remaining in the State Fund, General Revenue, as identified in the Governor's budget document. It does not create new policies or programs but adjusts an existing funding allocation for emergency management operations. The change is limited to the Division of Emergency Management's current expenses account.
SB 785 adds $800,000 in supplemental funding to the West Virginia Department of Health's Laboratory Services Fund (Fund 5163) for fiscal year 2026. It allocates $250,000 for staff salaries and benefits, $250,000 for equipment, and $300,000 for operational costs. This bill directly affects the Department of Health's laboratory operations by providing additional budget authority from unspent funds. As a procedural funding measure, it does not create new policies or programs.
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 (SB 570) allocates $199,476,099 in unspent federal funds to the West Virginia Department of Health's "Rural Health Transformation Program" for fiscal year 2026. It adds a new funding line (Fund 8802, Org 0506) under the Department's Central Office to support this specific program. The funds are designated for rural health initiatives and directly affect the Department of Health's ability to implement these programs. This is a procedural funding measure, not a policy change, using existing federal funds without new tax implications.
HB 5074 changes how revenue from West Virginia's medical cannabis program is allocated. For fiscal year 2026, it directs $3 million to the Supreme Court for a child protection pilot, $10 million each to West Virginia University and Marshall University for ibogaine research, and $5 million to homelessness services, with remaining funds reverting to general revenue. Starting July 1, 2026, annual allocations will be: 15% to the Medical Cannabis Bureau for administration, 15% to the Department of Agriculture for cannabis testing, and 45% split among the Fight Substance Abuse Fund (20%), university research (10% each to Marshall and WVU), a Child Protection Commission (10%), and law enforcement training programs (40%). These changes apply to ongoing revenue from medical cannabis taxes, not new taxes or fees.
The Future Ready Education Act allows West Virginia school districts to enter multi-year contracts for educational technology with a technology licensing component, provided they document fiscal savings and include a 30-day cancellation clause. It extends the Mountain State Digital Project to cover grades 9-12 and adds tutoring in reading, math, science, and career-technical education. Starting in the 2026-2027 school year, all kindergarten through fifth-grade teachers must complete training in the science of reading, with public charter school educators permitted to voluntarily participate. The bill directly affects school districts, K-5 teachers, and students in public schools across West Virginia.
SB 389 creates a 25% state income tax credit for property owners who rehabilitate certified historic buildings in West Virginia. The credit applies to both residential and non-residential buildings listed on the National Register of Historic Places or located in designated historic districts, as certified by the West Virginia Department of Tourism and the National Park Service. To qualify, rehabilitation work must meet "Secretary of the Interior's Standards" and cost at least 20% of the property's assessed value. Property owners can claim this credit against income taxes imposed under specific sections of the state tax code.
This bill (SB 873) adds $388,463 to an existing budget line for the Department of Commerce's Division of Economic Development (fund 0256) to cover personal services and employee benefits during fiscal year 2026. It directly affects the Department of Commerce's Economic Development Division by providing supplemental funding for staff costs. The bill increases an existing appropriation using an unappropriated balance identified in the Governor's budget document. As a procedural funding measure, it does not change program requirements or create new policies.
