Budget & Taxes

in committee · West Virginia · Senate Jan 23, 2026

SB 596: Eliminating transfer taxes for siblings and for LLC solely owned by individual transferor

SB 596 eliminates transfer taxes for two specific scenarios in West Virginia: transfers of property between siblings, and transfers involving a limited liability company (LLC) solely owned by an individual. This means individuals transferring property to siblings or transferring their personal LLC (without other owners) would no longer owe the state's excise tax on the transfer. The bill amends existing tax law to explicitly add these exemptions, building on current exemptions for transfers between parents/children, spouses, and other family members. It directly affects West Virginia residents who transfer property through these specific family or LLC arrangements.

Topics ✗ Budget & TaxesOpposes Budget & TaxesEliminates transfer taxes, reducing state revenue and weakening tax base without public funding benefits.95% confidence

Sub-Topics Sales Tax

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signed · West Virginia · Senate Jun 25, 2026

SB 650: Designating psychiatric hospital that treats exclusively civil and forensic patients

SB 650 amends West Virginia law to define a psychiatric hospital treating exclusively civil and forensic patients (with over 95% of its inpatient census being court-ordered forensic or civil involuntary commitments from state custody) as a "state-designated facility" for tax purposes. This change excludes such hospitals from the category of "eligible acute care hospitals" subject to a 0.75% tax on gross receipts, exempting them from this tax. The bill directly affects psychiatric hospitals in West Virginia meeting this specific patient mix requirement by altering their tax classification under the Medicaid funding structure.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts psychiatric hospitals from 0.75% tax on gross receipts, providing tax relief for designated facilities.95% confidence ✓ Criminal JusticeSupports Criminal JusticeExempts forensic psychiatric facilities from tax, supporting infrastructure for court-ordered patients in criminal justice system.85% confidence ✓ HealthcareSupports HealthcareExempts psychiatric hospitals from 0.75% tax, reducing operational costs to support mental health services for civil/forensic patients.85% confidence

Sub-Topics Courts Hospitals Medicaid Mental Health

in committee · West Virginia · Senate Jan 14, 2026

SB 227: Creating Nonprofit Transparency and Accountability Act

SB 227, the Nonprofit Transparency and Accountability Act, requires nonprofits receiving any public funds (state or federal) to comply with Freedom of Information Act (FOIA) requests exactly as government bodies do. It directly affects West Virginia nonprofits that use public money for operations, mandating they respond to public records requests under the same rules as government agencies. The bill adds new legal requirements for these organizations to enroll in "Open Checkbooks" for financial transparency. This creates standardized accountability for nonprofits using public funds, without changing funding levels or creating new financial obligations.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates transparency for nonprofits using public funds, promoting fiscal responsibility in budget management per Appropriations subject. Aligns with fiscal accountability indicators.85% confidence

Tags Government Transparency

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passed · West Virginia · House of Delegates Jan 20, 2026

HB 4574: Relating to providing for condition-based emergency funding for a financially distressed county.

HB 4574 creates a "Temporary Shortfall Supplement Fund" to provide emergency loans (not grants) to West Virginia counties with reserve funds below 5% of available funding. It directly affects county school boards and their financial officers, allowing loans for personnel and essential operating expenses during fiscal shortfalls. Key provisions require counties to repay funds per a set timeline, implement strict financial reporting via WVEIS, adopt the State Auditor’s fiscal system within 45 days, and face penalties for "maladministration" (e.g., failing to maintain reserves or submitting inaccurate financial data), including potential job bans for responsible employees in public education finance roles for two years.

Topics ✓ Budget & TaxesSupports Budget & TaxesPromotes fiscal responsibility via accountable emergency loans for counties with low reserves, requiring repayment and strict financial reporting to prevent misuse.85% confidence ✓ EducationSupports EducationProvides emergency loans to counties to cover school personnel and operations during fiscal shortfalls, preventing defunding of K-12 education programs.85% confidence

Sub-Topics Audits & Accountability

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in committee · West Virginia · Senate Jan 28, 2026

SB 639: Levying user fee on cigarettes to support EMS

SB 639 levies a new user fee on cigarette sales in West Virginia, directed specifically to fund Emergency Medical Services (EMS) programs. The bill creates a special revenue fund to collect and allocate all fee revenue exclusively for EMS support, including staffing, equipment, and training. It applies only to traditional cigarettes (as defined in the bill), not other tobacco products like e-cigarettes or smokeless tobacco. The fee will be paid by cigarette manufacturers and retailers as part of their tax obligations, with all funds legally required to support state EMS services.

Topics ✓ Budget & TaxesSupports Budget & TaxesLevies new cigarette user fee to fund EMS programs via dedicated revenue fund, directly increasing public service funding allocation.95% confidence ✓ HealthcareSupports HealthcareBill creates dedicated revenue fund exclusively for EMS staffing, equipment, and training, directly funding emergency healthcare services per bill's purpose.95% confidence

Sub-Topics Fees & Licensing Tags Public Safety

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in committee · West Virginia · House of Delegates Jan 15, 2026

HB 4371: Relating to legalizing cannabis production, sales and adult consumption

HB 4371 would legalize cannabis possession of up to one ounce for adults aged 21 and older and allow for regulated production, sales, and consumption in counties that approve it through local referendums. The bill establishes a licensing system for cannabis businesses through the Bureau for Public Health and requires counties to hold votes before permitting sales. It creates a new excise tax on cannabis products, directs tax revenue to a dedicated fund for public purposes, and preserves existing laws prohibiting cannabis use while driving under the influence or for minors. The legislation explicitly states it does not alter West Virginia’s current medical cannabis program.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new excise tax on cannabis with revenue directed to dedicated public fund, advancing fiscal management for public purposes.95% confidence ✓ Criminal JusticeSupports Criminal JusticeLegalizes cannabis possession, reducing criminal penalties for non-violent offenses and aligning with criminal justice reform goals of decreasing unnecessary arrests and incarceration.95% confidence

Sub-Topics Revenue Sales Tax Drug Policy

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in committee · West Virginia · House of Delegates Jan 16, 2026

HB 4399: Relating to disabled veteran taxpayers

HB 4399 clarifies the definition of a "disabled veteran taxpayer" in West Virginia law to ensure consistency for property tax benefits. The bill specifically adds that a disabled veteran must have a 90% or greater service-connected disability rating from the U.S. Department of Veterans Affairs (VA) or qualify for individual unemployability under VA disability ratings. This change directly affects disabled veterans who seek the property tax credit authorized under §11-13MM-4 of the code, as it defines eligibility more precisely. The bill does not alter tax rates or create new benefits, but ensures the existing credit applies only to veterans meeting the clarified VA disability standard.

Topics ✓ Budget & TaxesSupports Budget & TaxesClarifies eligibility for existing property tax credit for disabled veterans, ensuring tax relief under current law per §11-13MM-4.90% confidence ✓ VeteransSupports VeteransClarifies eligibility for existing property tax credit, ensuring disabled veterans with 90%+ VA disability ratings access benefits they qualify for.95% confidence

Sub-Topics Property Tax Tax Credits Veteran Benefits Veteran Education Veteran Healthcare

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in committee · West Virginia · House of Delegates Jan 30, 2026

HB 4430: Eliminating the authority of the West Virginia Parkways Authority to issue further parkway revenue, parkway revenue refunding, or special obligation bonds after July 1, 2025

HB 4430 would eliminate the West Virginia Parkways Authority's power to issue new parkway revenue bonds, parkway revenue refunding bonds, or special obligation bonds after July 1, 2026. This means the Authority cannot raise additional funds for future parkway projects through these bonds after that date. The bill does not affect existing bonds or projects already funded prior to July 1, 2026. It amends specific sections of West Virginia law to set this expiration date for new bond issuances.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts future bond issuance authority for parkway projects, limiting government borrowing and fiscal flexibility for transportation spending.85% confidence ✗ TransportationOpposes TransportationBill halts future bond issuance for parkway projects, preventing new transportation infrastructure funding after 2026 while not affecting existing projects.90% confidence

Sub-Topics Debt & Bonds Transportation Funding

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in committee · West Virginia · Senate Jan 27, 2026

SB 623: Establishing economic incentives for data centers to locate within WV

SB 623, titled the "West Virginia-Powered Data Center Incentive Act," creates new economic incentives for *new* data centers to locate in West Virginia by offering reduced property taxes and a tax credit for coal-fired electric utilities supplying them with power. To qualify, data centers must meet specific eligibility criteria and apply through a state process, with incentives requiring ongoing compliance to avoid recapture. The bill aims to attract data center investment to generate jobs, boost economic growth, and support West Virginia's coal industry by leveraging its coal-generated electricity infrastructure.

Topics ✓ Budget & TaxesSupports Budget & TaxesOffers reduced property taxes and tax credits for qualifying data centers, providing targeted tax relief to attract investment and stimulate economic development.95% confidence ✗ EnergyOpposes EnergyBill provides tax credits for coal-fired utilities supplying data centers, explicitly favoring fossil fuels over renewable energy development.90% confidence ✗ EnvironmentOpposes EnvironmentPromotes coal-powered data centers, increasing fossil fuel reliance and opposing environmental protections by incentivizing coal use without emission controls.90% confidence ✓ TechnologySupports TechnologyProvides tax incentives for data center investment, advancing tech infrastructure development without addressing privacy/cybersecurity directly.85% confidence

Sub-Topics Tax Credits Tax Incentives Coal Tags Economic Development

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in committee · West Virginia · Senate Jan 14, 2026

SB 7: Increasing Homestead Property Tax Exemption

SB 7 increases West Virginia's homestead property tax exemption from $20,000 to $40,000, reducing tax bills for eligible primary homeowners. It applies to residents aged 65 or older, or those certified as permanently and totally disabled, who meet residency requirements (such as living in the state for two consecutive years). The exemption is applied as a direct deduction from a home's assessed value, meaning no property tax is due on the first $40,000 of a home's value. The bill also updates residency rules to include exceptions for military service members and returning residents within five years.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead tax exemption for seniors/disabled, reducing property tax burden - direct tax relief aligning with support indicators.95% confidence

Sub-Topics Property Tax Tax Incentives

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