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.
SB 710 allows West Virginia residents who pay income tax to foreign countries on foreign earnings to claim a credit against their West Virginia state income tax. This prevents double taxation by reducing the state tax owed on that foreign income, applying only when federal tax rules would otherwise cause duplicate taxation. The credit covers income taxed by foreign governments and is available for taxable years through July 1, 2070, after which it expires. The bill directly affects West Virginia residents with foreign-sourced income who paid taxes to other countries.
HJR 41 proposes a constitutional amendment to change West Virginia's legislative session schedule. It would alternate between a 60-day general session (every other year) where any bill can be considered, and a 30-day session (the following year) limited solely to passing the state budget. During 30-day sessions, lawmakers could only address budget-related matters unless the Governor issues a proclamation or a two-thirds vote of both chambers allows other business. The amendment aims to shorten legislative sessions every other year, with the stated purpose of "saving taxpayers money" by reducing session length. This is a procedural constitutional change affecting how the state legislature organizes its work and budget process.
HB 5272 allocates $250 million from West Virginia's Revenue Shortfall Fund ($100 million) and Income Tax Reserve Fund ($150 million) to establish a Flood Resiliency Trust Fund for proactive flood prevention. The fund will directly support communities vulnerable to flooding by financing infrastructure and initiatives to reduce future flood impacts. Key provisions require annual expenditure reports from the State Resiliency Officer, approval by the State Resiliency Office Board, and a 6% dedication of federal disaster recovery funds toward flood resiliency planning. This one-time funding jumpstarts the State Resiliency and Flood Protection Act without requiring ongoing annual appropriations.
HCR 20 designates Gary's water and wastewater systems for emergency state intervention under West Virginia's utility program, directly affecting Gary residents who face aging infrastructure, water quality issues, and financial instability. The resolution requires a state team to conduct an emergency assessment within seven days, classifies the systems as Tier 4 (highest emergency tier), and prioritizes them for up to $3 million in emergency repairs from the Distressed Utilities Account. It mandates monthly progress reports to the legislature and sets a 6-month preliminary evaluation, serving as a pilot for the state's utility intervention program. The resolution does not delay ongoing Public Service Commission ownership proceedings for the systems.
HB 5654 would exempt retirement benefits received by West Virginia Division of Natural Resources (DNR) Police Officers from the state's personal income tax. This directly affects current and future DNR Police Officers who receive retirement benefits under state retirement systems. The bill adds a new provision (§11-21-12o) to the tax code, removing the requirement for these officers to pay income tax on their retirement payments. The bill was introduced on February 17, 2026, and referred to the House Finance Committee for review.
HB 5435 modifies West Virginia's school funding formula to increase support for rural counties. It adds a multiplier to the "net enrollment" calculation for counties classified as "sparse-density" (those with fewer than five students per square mile). This adjustment directly increases state funding for school systems in these rural counties when their net enrollment falls below 1,400 students. The change applies to all school funding calculations under the state's public school support system, ensuring rural districts receive additional resources based on population density.
SJR 17 proposes a constitutional amendment that would permit the West Virginia legislature to pass a law exempting owner-occupied homes from property tax. This exemption would apply to homes used as a primary residence by the owner (or one owner) who is a West Virginia citizen, but only for one home per household. If approved by voters in 2026, the legislature could implement this exemption through specific rules, while requiring these homes to continue undergoing regular property appraisals under current law. The amendment does not automatically eliminate property taxes but enables future legislative action to do so under defined conditions.
HB 5114 would remove the state sales tax on gun safes and specific firearm safety devices. This change applies directly to consumers purchasing these items, making them tax-exempt under West Virginia's sales tax code. The bill amends Section 11-15-9 of the tax code to explicitly add these products to the list of exempt items. It creates a concrete policy change by eliminating a tax burden on these safety products.
HB 5595 amends West Virginia law to exempt personal property owned by veterans with a 100% disability rating from state property taxes. It directly affects fully disabled veterans who receive this specific military disability rating. The bill adds these veterans to the existing list of property tax exemptions under §11-3-9 of the West Virginia Code, which already covers items like churches, hospitals, and educational institutions. This change applies only to personal property (e.g., vehicles, equipment), not real estate. The bill was introduced in the West Virginia House of Delegates on February 16, 2026, and referred to the Finance Committee.
