SB 758 would provide extra state funding to West Virginia school districts for students enrolled in schools designated as "extremely remote" under the bill. It prohibits county school boards from closing such schools during the fiscal year they receive the additional aid and requires submission of specific documentation and reporting. The bill also allows waivers for certain documentation requirements. These provisions aim to support remote schools by ensuring stable funding and operational continuity.
HB 5262 provides a tax credit for commercial building owners in West Virginia who pay for renovations to achieve certification under the U.S. Green Building Council's LEED system or the Green Globes Building Initiative. The credit equals the actual cost of renovations and improvements needed for certification, minus any reimbursements received. Eligible taxpayers (commercial building owners) can apply this credit against corporation net income tax, business franchise tax, or personal income tax, with unused portions carryable for up to three years. This policy directly supports commercial property owners seeking to adopt sustainable building practices through financial incentives.
HB 5391 amends West Virginia's Emergency Medical Services Retirement System (EMSRS) to benefit current and future EMS personnel. It changes retirement benefit calculations to use a member's five highest-earning years instead of the current method, exempts all EMSRS pension income from West Virginia personal income tax (removing a previous $2,000 tax cap), and eliminates the 1,040-hour annual work limit for retired EMS workers returning to service in areas with staffing shortages. These changes directly affect emergency medical services workers enrolled in the EMSRS, providing tax relief and greater workforce flexibility. The bill creates the "EMS Retirement Equity, Tax Relief, and Workforce Support Act" as part of these policy updates.
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 5108 creates a dedicated "Tobacco Cessation Initiative Program Special Revenue Account" managed by the Bureau for Public Health to fund tobacco use cessation programs. It mandates an annual transfer of $5 million from interest earned on the Revenue Shortfall Reserve Fund - Part B to this account, starting July 30, 2026. The funds are specifically designated for tobacco cessation initiatives and must be used as outlined in the bill, with balances carrying over annually. This directly affects the Bureau for Public Health, which administers the programs funded by these dedicated resources.
HB 5675, the WV Reshoring Manufacturing Act, creates a tax credit for West Virginia businesses that replace imported goods with locally manufactured products. It directly affects businesses purchasing goods for resale or use in WV (eligible taxpayers) and manufacturers operating physical facilities in the state (qualified manufacturers). The bill provides tax credits equal to a percentage of the verified dollar value of imported goods replaced by WV-made goods, requiring independent CPA verification through "reshoring activity verification reports" for both initial and continued reshoring. Credits are time-limited, non-transferable, and expire after 10 years, with separate provisions for initial reshoring and repeat purchases of reshored goods. The program aims to reduce reliance on foreign imports by incentivizing local production, as documented in the Legislature's findings of $4.8 billion in imported goods purchased by WV businesses in 2024.
SB 716 would lower the participation requirement for West Virginia's volunteer firefighter tax credit from 30% to 20% of department activities. This change directly affects volunteer firefighters seeking the tax credit, making it easier to qualify by reducing the minimum activity threshold. The bill amends Section 11-13JJ-4 of the state code to update the participation percentage while keeping other eligibility conditions unchanged. Currently, firefighters must participate in 30% of activities; the bill would require only 20%.
HB 5192 clarifies that the School Access Safety Fund's per-pupil funding calculation must use the higher of either the last three-year average enrollment or the current year's enrollment. This change ensures funding levels remain stable during temporary enrollment declines, preventing reductions in allocated funds. County school boards receiving these safety-related funds will use this method to determine their per-pupil allocation. The bill specifically amends existing law for the School Access Safety Fund, which supports school safety projects.
HB 5159 requires companies (lessees) that pay royalties for West Virginia natural resources (like coal, oil, or natural gas) to out-of-state owners to withhold West Virginia personal income tax from those payments. Lessees must withhold tax on payments exceeding $1,000 annually, calculating the amount to match the estimated tax owed by the nonresident owner. Withheld funds are paid to the state tax office and credited toward the owner’s tax liability, with refunds available for overpayment. The bill directly affects lessees in the energy sector and nonresident owners of mineral rights in West Virginia.
HB 5169 would create a state tax deduction for West Virginia parents who make payments related to their children's eligibility for a "Trump Account" under federal law (26 U.S.C. § 530A). The bill specifies that only parents whose children qualify for this federal account would be eligible, and payments made for the account would be deductible similarly to existing 529 college savings plan contributions. This deduction would apply to state income tax returns for qualifying families. The bill references a non-existent federal provision (26 U.S.C. § 530A), making the policy mechanism based on a fictional federal program.
