Budget & Taxes

in committee · West Virginia · Senate Feb 5, 2026

SB 413: Creating Transactional Gold and Silver Act

SB 413 would make gold and silver bullion (including certified coins) legal tender in West Virginia for paying debts, taxes, and fees. It requires depositories storing gold/silver to meet specific standards (like London Bullion Market Association guidelines) and creates a tax exemption for transactions using these metals. The bill affects individuals, businesses, and authorized depositories within West Virginia by establishing a legal framework for using precious metals as a medium of exchange, while setting duties for the State Treasurer's Office.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax exemption for gold/silver transactions, providing targeted tax relief per its summary.85% confidence

Sub-Topics Tax Incentives

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in committee · West Virginia · Senate Jan 14, 2026

SB 120: Eliminating income tax on qualified tipped wages

SB 120 would allow West Virginia residents who receive tips in their job (such as servers or bartenders) to deduct those tips from their state income tax. The bill defines "qualified tips" as cash, credit card, or check tips reported to an employer, and creates a state tax deduction for these amounts. This deduction would lower taxable income for state tax purposes but only applies to tips not already deductible under federal tax rules. The change would take effect for tax years beginning January 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax deduction for tipped workers, reducing state tax burden for lower/middle-income earners95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentDeducting tips from taxable income increases take-home pay for tipped workers, directly supporting their financial well-being within Labor & Employment policies.92% confidence

Sub-Topics Income Tax Minimum Wage

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

HB 4013: Relating to the Mountaineer Flexible Tax Credit Act of 2026

HB 4013 establishes the "Mountaineer Flexible Tax Credit Act of 2026," creating a state tax credit program for businesses that invest in new projects or expansions within West Virginia. It directly affects qualified businesses seeking economic development incentives by requiring them to apply through the West Virginia Department of Commerce, with credits calculated based on new full-time jobs and average employer wages. Key provisions include standardized application procedures, annual reporting requirements, mandatory audits, and definitions for terms like "qualified business" and "average state wage." The bill aims to encourage private investment and job creation as part of broader economic development efforts, with the tax credit program applying to businesses meeting specific wage and employment criteria.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates business tax credits to incentivize investment, directly implementing tax policy for economic development under fiscal management.90% confidence

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

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in committee · West Virginia · Senate Jan 19, 2026

SB 483: Creating WV Officials Training Program Act

The West Virginia Officials Training Program Act creates a voluntary training program for county commissioners, municipal officials, and members of boards/commissions (like planning or parks boards) who manage public funds and make governance decisions. Administered by the State Auditor, it establishes a tiered certification system with role-specific courses covering fiscal oversight, compliance, and emergency response, including a dedicated track for school board members. The program aims to improve local governance by providing structured, role-appropriate training, with the State Auditor overseeing curriculum development and annual reporting.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes mandatory fiscal oversight training for officials managing public funds, promoting responsible budget management and compliance per State Auditor administration.85% confidence

Sub-Topics Audits & Accountability

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in committee · West Virginia · House of Delegates Jan 21, 2026

HB 4649: Amending the duties of a purchaser to secure a deed

HB 4649 requires purchasers of property sold at tax sales (by the West Virginia Auditor for unpaid taxes) to satisfy any outstanding municipal liens (such as unpaid water or sewer charges) recorded against the property before securing a deed. Specifically, buyers must pay off these local government claims and provide the Auditor with a certified record of satisfaction from the municipality, in addition to existing requirements like preparing redemption notices and paying associated costs. Failure to meet this new requirement within 120 days (with a possible 60-day extension for a $100 fee) results in losing the property purchase. This change ensures new owners receive clear title without hidden municipal claims.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnsures municipal revenue collection from tax sale properties by requiring payment of outstanding liens, supporting local fiscal management and revenue streams.85% confidence

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in committee · West Virginia · Senate Feb 5, 2026

SB 73: Clarifying non-agricultural status of solar farms

This bill clarifies that solar generation facilities are not considered "farm property" or "agricultural operations" for tax and regulatory purposes in West Virginia. Specifically, it amends §11-1A-10 (tax valuation) and §19-19-2 (agricultural definitions) to exclude solar farms that sell electricity commercially from farm property tax rates and agricultural classifications. This directly affects solar energy developers and operators, who will no longer qualify for agricultural tax treatment on land used for commercial solar generation. The law explicitly states that operating solar panels for commercial electricity sales - regardless of panel height - disqualifies the land from being classified as farm or agricultural property. The change ensures solar farms are taxed under standard commercial property rates rather than agricultural rates.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves agricultural tax exemption for solar farms, increasing state revenue by subjecting them to commercial tax rates per amended tax valuation sections.90% confidence

Sub-Topics Property Tax Tags Agriculture

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signed · West Virginia · House of Delegates Jun 29, 2026

HB 4784: Extending the Qualified Opportunity Zones until July 1, 2032.

HB 4784 extends West Virginia's Qualified Opportunity Zones (QOZ) tax incentive program until July 1, 2032. This bill modifies the tax code to allow new businesses in designated opportunity zones to continue receiving a tax reduction on income derived from their operations. Specifically, it permits corporate taxpayers to subtract from federal taxable income an amount equal to net income earned by a qualified opportunity zone business (QOZB) located in West Virginia, provided the business was newly registered between January 1, 2019, and July 1, 2032. The tax benefit applies for a 10-year period starting from the business's first qualifying year, and existing businesses that registered before July 1, 2032, retain their full entitlement.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill extends tax incentives for businesses in opportunity zones, providing tax relief to encourage economic development through modified tax code provisions.90% confidence

Sub-Topics Tax Incentives Tags Economic Development

in committee · West Virginia · Senate Feb 13, 2026

SB 646: Relating to WV employer-provided or sponsored child care tax credit program

SB 646 modifies West Virginia's employer child care tax credit program to make it more accessible. It clarifies that employer-sponsored child care includes third-party providers funded by one or more employers (regardless of location or how many employees use the service), eliminating the previous requirement that centers primarily serve a single employer's workforce. The bill also removes employee usage ratio limits and extends the time employers can carry forward unused tax credits. These changes directly benefit West Virginia employers offering or sponsoring child care, aiming to simplify participation and increase program utility.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands employer child care tax credit accessibility, providing tax relief through fiscal incentives for businesses to support workforce needs.95% confidence

Sub-Topics Tax Credits

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in committee · West Virginia · House of Delegates Jan 14, 2026

HB 4153: West Virginia Skilled and Ready to Work Internship and Apprenticeship Incentive Act

HB 4153 creates a tax credit for West Virginia employers who hire interns or apprentices in high-demand fields like advanced manufacturing, IT, healthcare, and skilled trades. Eligible employers receive a 50% tax credit on wages paid to qualifying interns/apprentices, up to $10,000 per person annually (capped at $150,000 total per employer yearly). To qualify, positions must include at least 120 hours of structured training and exclude retail, food service, janitorial, and general administrative roles. Employers must apply for certification through the West Virginia Department of Economic Development and report details annually to claim the credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit reducing employer tax liability to incentivize workforce training in key sectors, advancing fiscal policy for economic development.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides tax credit for employer-sponsored apprenticeships/training in high-demand fields, advancing workforce development and job opportunities in skilled trades.92% confidence

Sub-Topics Tax Credits Apprenticeships Professional Licensing Workforce Development

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signed · West Virginia · House of Delegates Aug 13, 2026

HB 4191: Relating to providing child care generally

HB 4191 increases the tax credit available to West Virginia employers who provide on-site child care for their employees. The bill expands the credit to cover costs of building, improving, or operating qualifying child care facilities, including furniture and equipment. Employers can claim this credit for five years after the facility is first used, provided the facility primarily serves employees' children and meets ownership requirements. This directly affects West Virginia employers operating on-site child care programs, reducing their state tax burden for these expenses.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax credit for employer child care, reducing business tax burden - direct tax relief aligns with support indicators.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExpands tax credit for employer-provided child care, directly supporting employee work-life balance and retention as a workplace benefit.92% confidence

Sub-Topics Tax Credits