HB 5299 adds $84,600 to the medical expenses fund for correctional facilities under West Virginia's Department of Homeland Security (specifically the Division of Corrections and Rehabilitation). This supplemental appropriation uses unspent money from the state's General Revenue fund surplus, as identified in the Governor's 2026 budget. The funds are designated solely for inmate medical care during fiscal year 2026 (ending June 30, 2026) and do not create new programs or alter existing laws. This is a routine budget adjustment reallocating existing unappropriated funds.
This bill adds a $10 million supplemental appropriation to the Governor’s Office Civil Contingent Fund (fund 0105) for fiscal year 2026, specifically designated for "Flood Resiliency - Surplus." The funds will be transferred directly to the Flood Resiliency Trust Fund (fund 1070) as specified in the bill. It adjusts the state budget by reallocating an unappropriated surplus balance identified in the Governor’s budget document. This is a procedural budget amendment affecting state fund allocation, not a new policy or direct service for residents.
SB 827 increases existing funding for several West Virginia Department of Human Services case worker programs in the 2026 fiscal year. It adds specific amounts to budget lines for Child Protective Services, Social Services, Adult Protective Services, and Youth Services case workers. The bill uses unappropriated state funds identified in the Governor’s budget without creating new programs or policies. It directly affects these DHS divisions by providing additional resources for their current operations.
HB 5646 increases the West Virginia Flood Resiliency Trust Fund to $250 million and allocates $1 million from the Revenue Shortfall Fund to the Disaster Recovery Trust Fund to assist communities affected by 2024-2025 flooding. The bill requires the State Resiliency Office to develop a flood protection plan using at least 6% of federal Community Development Block Grant-Disaster Recovery funds. It mandates annual expenditure reports and budget requests to the Resiliency Office Board, enabling the office to begin flood prevention work in vulnerable areas. The legislation directly supports flood-prone communities and state recovery efforts through concrete funding mechanisms.
HB 5571 provides a $6,000 pay equity adjustment over three years ($2,000 annually) for non-uniformed administrative staff in West Virginia's Division of Corrections and Rehabilitation. The increases begin July 1, 2026, and apply to full-time equivalent employees not in uniformed roles, such as office or support positions. Funding comes from general revenue appropriations for state divisions, while regional jail staff receive funding from a special revenue fund. This bill directly affects non-uniformed correctional facility employees who face recruitment and retention challenges, without altering existing pay grade maximums.
HB 5288 provides additional funding to West Virginia's existing Spay Neuter Assistance Fund, which helps low-income pet owners cover spaying and neutering costs for their animals. The bill supplements an unappropriated balance from the 2026 fiscal year budget to increase the fund's allocation without changing program eligibility or requirements. This is a procedural funding adjustment, not a new policy, and directly supports the state's veterinary assistance program for pet sterilization. The fund operates under West Virginia Code Chapter 19, continuing existing services for qualifying residents.
HB 5078 creates a refundable state child tax credit for West Virginia residents who claim the federal child tax credit for eligible children. The credit equals 50% of the federal child and dependent care tax credit amount claimed on the federal return, directly supporting working families with children. For tax years starting January 1, 2025, any credit amount exceeding the resident's state income tax liability is refunded to the individual. This policy change expands state support for families already qualifying for the federal credit, aiming to reduce child poverty and bolster local economies.
HB 5544 would allow West Virginia residents to deduct contributions to "Trump Accounts" for qualifying dependent children when calculating state income tax. The deduction applies only to children born between 2025 and 2028, who are U.S. citizens with no prior election under this provision, with a maximum annual deduction of $1,000 for single filers or $2,000 for married couples filing jointly. Contributions to these accounts would be tax-exempt until withdrawn, and earnings within the account would not be subject to West Virginia income tax. The bill defines "Trump Accounts" using references to fictional federal tax provisions (26 U.S. Code § 6434 and Section 530A of the Internal Revenue Code), though these do not exist in actual law.
HB 5390 establishes that fiscal notes (financial impact statements) submitted to the West Virginia Legislature by state agencies, political subdivisions, or public officials are legally considered sworn testimony. The bill imposes criminal penalties for knowingly submitting false or misleading fiscal notes, treating such acts as perjury, while creating a safe harbor for those who voluntarily correct errors made in good faith before a bill's final vote. Key provisions require corrected notes to clearly identify changes and explain the reason for corrections, and mandate referral to prosecutors if credible evidence of intentional falsification exists. This directly affects state agencies and officials preparing fiscal notes, ensuring accountability for financial impact assessments used in legislative decision-making.
SB 806 clarifies West Virginia's definition of "farm" or "farmland" for property tax purposes. It allows landowners or tenants to operate non-farming business activities (like agritourism or small retail) on qualifying farmland without losing its tax classification, as long as farming remains the primary and predominant use. The bill specifies that land cannot be considered "primarily for farming" if other commercial enterprises fundamentally alter the land's agricultural use. This directly affects farmers who diversify their operations but maintain farming as their main activity, ensuring they retain eligible tax treatment. The commissioner of agriculture will help determine if land qualifies under this definition.
