Budget & Taxes

in committee · West Virginia · House of Delegates Jan 29, 2026

HB 4922: To exempt all WV residents 65 and older from personal property taxes and real estate property taxes effective Jan 1, 2027

HB 4922 would exempt all West Virginia residents aged 65 and older from both personal property taxes and real estate property taxes starting January 1, 2027. The bill amends existing tax exemption laws (§11-3-9 and §11-6B-3) to add this new category for seniors, directly affecting older residents who own property in the state. It clarifies that this exemption applies to all real estate and personal property, not just primary residences. The policy change takes effect on a specific date (January 1, 2027), with no mention of income limits or other qualifying conditions in the bill text. This is a direct tax relief measure for senior citizens, not a procedural or commemorative bill.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts seniors 65+ from property taxes, providing tax relief for lower-income elderly residents per bill's explicit tax exemption provision.95% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives Tags Seniors

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in committee · West Virginia · Senate Jan 20, 2026

SB 516: Increasing state minimum salary for teachers

SB 516 sets a new state minimum salary of $50,000 for all West Virginia public school teachers beginning in the 2026-2027 school year, replacing the previous minimum schedule. It also provides a $2,000 annual base salary increase for every teacher and an additional $1,200 annual increase specifically for teachers providing math instruction or special education services. The bill amends the state salary schedule to reflect these changes, ensuring all teachers meet the new $50,000 minimum regardless of experience level or degree. This policy directly affects every public school teacher in West Virginia, with the changes taking effect for the 2026-2027 school year.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates state budget increases for teacher salaries through new minimums and annual raises, directly funding public education via increased appropriations.90% confidence ✓ EducationSupports EducationBill sets $50,000 minimum teacher salary and provides annual increases, directly supporting educators through enhanced compensation and targeted incentives for critical teaching areas.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentIncreases teacher minimum wage to $50,000 and provides additional annual salary boosts, directly advancing worker compensation standards in employment.95% confidence

Sub-Topics K-12 Education Special Education Teachers

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in committee · West Virginia · House of Delegates Jan 19, 2026

HB 4151: Establishing the West Virginia Aviation Access and Tourism Growth Act

HB 4151 establishes the West Virginia Aviation Access and Tourism Growth Act to improve air travel infrastructure and boost tourism. It creates a $15 million state fund (with annual review) to provide matching grants for airport upgrades, revenue guarantees for new flight routes, and tax incentives like sales tax exemptions on jet fuel and property tax breaks for aviation facilities. The bill directly affects regional airports (prioritizing Yeager, North Central WV, Greenbrier Valley, and Eastern WV airports), tourism businesses through co-branded marketing programs, and aviation workers via new workforce training at community colleges. Key provisions include funding for airport modernization, tax credits for aviation employers creating jobs, and a 13-member task force to develop a 10-year aviation access plan. The act aims to enhance air connectivity to tourism destinations like national parks and rural communities.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax incentives (sales tax exemption on jet fuel, property tax breaks) to boost tourism, directly affecting tax policy and funding airport upgrades via $15M state fund.90% confidence ✓ TransportationSupports TransportationBill allocates $15M for airport upgrades, flight route guarantees, and tax incentives for aviation facilities - directly funding transportation infrastructure improvements.95% confidence

Sub-Topics Property Tax Sales Tax Airports

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in committee · West Virginia · Senate Jan 27, 2026

SB 621: Providing tax credit to corporations for existing employer-provided child care facilities

SB 621 creates a tax credit for West Virginia corporations that operate existing employer-provided or employer-sponsored child care facilities on workplace premises. It allows corporations to claim a credit equal to 100% of their annual operational costs (excluding property costs) for these facilities, minus any amounts paid by employees. The credit is limited to the corporation’s tax liability for the year and can be carried forward up to five years if unused. This bill directly affects businesses operating qualifying on-site child care, providing a financial incentive to maintain or expand such services.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates corporate tax credit, providing tax relief under taxation policy.95% confidence

Sub-Topics Business Taxes Tax Credits

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in committee · West Virginia · Senate Jan 27, 2026

SB 634: Legalizing adult consumption of cannabis

SB 634 would legalize cannabis consumption for adults aged 21 and older in West Virginia, allowing possession of up to one ounce. It establishes a regulatory framework including county-option elections to permit cannabis manufacturing and sales, requires age verification for purchases, and maintains prohibitions on sales to minors and driving under the influence. The bill creates a licensing system for cannabis businesses, authorizes excise and local sales taxes, and directs tax revenues to a new Cannabis Transfer Tax Fund. Employers and property owners would retain the right to prohibit cannabis use, and the bill explicitly states it does not affect the existing Medical Cannabis Act.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes excise and local sales taxes on cannabis, directing revenues to a fund, creating new tax revenue stream for fiscal management.95% confidence ✓ Criminal JusticeSupports Criminal JusticeLegalizes cannabis possession, reducing criminal penalties and aligning with criminal justice reform by decreasing arrests for non-violent offenses.95% confidence

Sub-Topics Drug Policy

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in committee · West Virginia · House of Delegates Feb 13, 2026

HB 4003: WV First Small Business Growth Act

HB 4003 creates the WV First Small Business Growth Act, offering tax credits to investors who fund certified "growth funds" that invest in eligible West Virginia small businesses. The program, administered by the West Virginia Department of Commerce, provides a 15% annual tax credit (after the first two years) against insurance premium taxes for qualified investments. To qualify, growth funds must use 100% of investment proceeds within three years to make "qualified investments" in businesses with fewer than 250 employees operating primarily in West Virginia. This directly affects growth investors (who receive tax credits), growth funds (which must be certified), and eligible small businesses receiving capital.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 15% tax credits to investors for small business funding, directly incentivizing investment through reduced tax liability under insurance premium taxes.95% confidence

Sub-Topics Tax Credits Tax Incentives Tags Economic Development Small Business

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signed · West Virginia · Senate Jun 25, 2026

SB 392: Relating to personal income tax reduction

SB 392 reduces West Virginia's personal income tax rates for taxpayers starting January 1, 2026, with automatic future reductions tied to state revenue growth. The bill requires the Secretary of Revenue to calculate annual tax rate cuts when state revenue exceeds inflation-adjusted 2019 levels (base year: $4.29 billion), applying the reduction equally across all tax brackets. These reductions cannot exceed a 10% cut in existing rates and will be certified annually after August 15 each year. The bill also lowers withholding rates on nonresident real estate sales, lottery winnings, and certain composite returns. This legislation directly affects all West Virginia income tax filers and nonresidents earning income within the state.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reduces personal income tax rates across all brackets with revenue-linked automatic cuts, providing tax relief and promoting fiscal responsibility through structured tax reduction.95% confidence

Sub-Topics Business Taxes Income Tax Revenue

in committee · West Virginia · House of Delegates Jan 29, 2026

HB 4930: Creating exemption from sales tax for diapers and baby items

HB 4930 exempts diapers and specific infant hygiene products from West Virginia's sales tax. It directly affects parents and caregivers purchasing these items, including disposable diapers for infants/toddlers or individuals with incontinence, as well as baby bottles, formula, and infant car seats. The bill amends the tax code to remove sales tax on these defined products, effective upon enactment. This creates a concrete policy change where these items will no longer be subject to state sales tax at checkout.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts essential baby items from sales tax, providing direct tax relief for lower-income families purchasing necessities.95% confidence

Sub-Topics Procurement Sales Tax

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

HB 4369: Sales Tax Exemption for Certain Hygiene and Infant Products

HB 4369 exempts specific hygiene and infant products from West Virginia's sales tax. It directly affects consumers who purchase these items by removing the tax burden. The bill defines three exempt categories: disposable diapers (for infants/toddlers or incontinence), feminine hygiene products (like tampons and pads), and infant products (including baby bottles, formula, and car seats). These exemptions apply to sales under West Virginia's consumer sales tax code. The bill aims to reduce costs for households buying essential items, without altering tax rates for other goods.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts essential hygiene/infant products from sales tax, providing direct tax relief to lower-income consumers per bill's explicit intent.95% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · West Virginia · Senate Jan 19, 2026

SB 492: Establishing additional modification reducing federal adjusted gross income relating to taxes on tips and overtime

SB 492 creates a new tax deduction for West Virginia residents, reducing their taxable income based on federal deductions for qualified tips and overtime pay. For tax years 2026-2028, it allows a deduction equal to federal tip and overtime deductions claimed on federal returns. Starting in 2029, it limits the deduction to $25,000 annually for tips and $12,500 for overtime, phasing out for taxpayers with modified adjusted gross income over $150,000. Nonresidents can only claim deductions for work performed in West Virginia. The bill directly affects service industry workers and overtime earners who itemize federal deductions.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax deduction for tips/overtime, reducing taxable income for middle-income earners with phase-outs above $150k, providing targeted tax relief.95% confidence

Sub-Topics Income Tax

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