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.
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.
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.
SJR 12 proposes a constitutional amendment to eliminate West Virginia's tax on business inventory, which would prohibit the state from taxing goods, materials, or products held for sale, manufacturing, or processing. If approved by voters in the 2026 election, this amendment would require the state to replace lost revenue for counties, municipalities, and school districts through alternative funding mechanisms. The amendment specifies that local governments may adjust tax policies within state law to maintain fiscal stability after the tax is removed. This is a voter-approved constitutional change, not an immediate law, and would take effect upon ratification.
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.
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.
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.
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.
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.
SB 437 replaces West Virginia's current school funding formula with a new system that allocates state aid to county school districts based on student needs and local resources. It directly affects all county boards of education by adding weighted factors for low-income students (+0.30), special education (+0.80), and rural schools meeting specific criteria (e.g., population density under 50/sq mi or bus routes over 15 miles). The formula calculates aid as (base per-pupil amount × weighted enrollment) minus local revenue capacity, plus rural adjustments of $250-$600 per pupil. This aims to reduce funding gaps for high-need and rural districts while requiring annual transparency reports and capping annual aid changes at 3% during implementation.
