HB 4727 would increase all state teacher salaries in West Virginia by 25% across every salary scale and experience level, effective for the 2024-2025 school year. It directly affects all public school teachers paid under the state minimum salary schedule, including those with varying certifications (like A.B., M.A., or special education) and years of experience. The bill amends the existing salary schedule by adding 25% to every base salary figure shown in the table, such as raising a 0-year experience 4th Class teacher's salary from $39,057 to approximately $48,821. This is a direct pay increase applied uniformly to all teacher classifications without changing certification requirements or adding new benefit categories.
SB 429 creates the Child Care Workforce Scholarship Act, providing full child care subsidies for the children of West Virginia child care workers regardless of household income. Eligible workers (those employed 20+ hours weekly at licensed child care centers or homes) automatically qualify for subsidies covering 100% of costs ($0 co-pay) through the existing subsidy program, with benefits renewable annually. The bill appropriates $5.2 million from the General Revenue Fund for Fiscal Year 2026 to cover these subsidies and supplement federal funds, directly aiming to stabilize the child care workforce and increase available child care capacity statewide.
SJR 3 proposes a constitutional amendment to exempt honorably discharged veterans of the U.S. Armed Forces from property taxes on their primary residence and personal property in West Virginia. It would amend Article X, Section 1b of the state constitution to expand the existing homestead exemption - currently limited to seniors or disabled residents - to include veterans who are owners and residents of their primary home. The amendment requires voter approval in the 2026 general election to take effect. If passed, it would directly affect eligible veterans by eliminating property tax on their primary residence and personal property. This is a constitutional change, not a new law, and does not specify new administrative mechanisms or fiscal impacts beyond the tax exemption.
HB 4112 creates a tax credit for West Virginia parents or legal guardians who homeschool or send children to private schools meeting state education standards. The credit equals the annual HOPE Scholarship amount per taxpayer (not per child) and applies to tax years starting January 1, 2026. Families already eligible for the HOPE Scholarship cannot claim this credit. The bill does not allow the State Board of Education to add new regulations for homeschooled children receiving this credit.
HB 4560 redirects the gas tax collected from fuel sold at marinas and boat docks in West Virginia to the West Virginia Division of Natural Resources (DNR) Law Enforcement Division. The bill amends state law to require that these specific tax proceeds - currently part of the motor fuel excise tax - must now be allocated solely to the DNR Law Enforcement Division. This change does not create a new tax but shifts existing revenue from its current allocation to fund natural resource enforcement activities. The primary effect is providing the DNR Law Enforcement Division with a dedicated funding source from marina and boat dock fuel sales.
HB 4587 prohibits West Virginia state and local public funds from supporting postsecondary degree programs classified as "low-earning outcome" under federal standards. It requires the Higher Education Policy Council to adopt rules blocking state funding - including student aid, operational costs, and capital grants - for these programs, and to annually report on prohibited programs and fiscal impacts. The bill directly affects public colleges, universities, and students enrolled in degrees deemed low-earning by federal criteria (per Public Law 119-21, Section 84001). It takes effect immediately upon passage, restricting state and local government funding for specific degree programs without specifying exact income thresholds.
SB 1, the Small Business Growth Act, creates a new tax credit program administered by the West Virginia Department of Commerce to incentivize investment in small businesses. It provides insurance companies with a credit against their state premium tax equal to 15% of qualifying capital investments made by certified "growth funds" into eligible West Virginia businesses. Eligible businesses must have fewer than 250 employees and principal operations in the state, and investments are limited to 20% of a growth fund's capital authority or $7.5 million per business. The credit is claimed annually based on certified investments, with the program requiring annual reporting and prohibiting certain investment types.
HJR 22 proposes a constitutional amendment to give the West Virginia Legislature authority to reduce or eliminate ad valorem taxes on business inventory and other tangible personal property. The amendment would allow the Legislature to set different tax rates for various property types (like vehicles or business equipment), exempt specific items from taxation, or classify property as real or personal for tax purposes. It does not change current tax rates but creates a legal framework for future legislative action. The amendment requires voter approval in the 2026 general election and must comply with existing constitutional tax rate limits.
HB 4575 transfers $8 million from the State Fund's unappropriated surplus balance to the State Board of Education's Temporary Shortfall Supplement Fund for County Boards of Education. This supplemental appropriation directly affects county school districts in West Virginia by providing funds to address budget shortfalls, as authorized under W. Va. Code §18-2E-5b. The bill amends the fiscal year 2026 appropriations for the State Board of Education (Fund 0313) by adding a new line item for this specific purpose. It does not create new policy but reallocates existing state funds to support local school district budgets.
HB 4398 increases the privilege tax rate for licensed sports wagering operators in West Virginia from 10% to 25% of their adjusted gross sports wagering receipts. This tax, paid weekly by operators, replaces all other state and local taxes on sports wagering operations (except property tax), covering both revenue and equipment purchases. Operators must submit weekly reports showing gross receipts, adjusted receipts, and tax due, with negative weekly receipts allowed to be carried forward to offset future tax liability. The bill directly affects licensed sports wagering businesses operating under West Virginia's Lottery Sports Wagering Act.
