Budget & Taxes

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

HB 4187: Require Certified Fire Investigators to be classified as professionals under the State Sales and Usage Tax exemptions

HB 4187 amends West Virginia's tax code to classify certified fire investigators as "professional services" eligible for state sales tax exemptions. This change directly affects certified fire investigators and the businesses or individuals who hire them, as their services would no longer be subject to sales tax. The bill achieves this by adding "certified fire investigators" to the existing definition of professional services under Section 11-15-2 of the state tax code. The provision applies to all services provided by certified fire investigators meeting the state's certification requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax exemption for certified fire investigators' services, reducing sales tax burden and aligning with tax relief indicators under taxation policy.95% confidence

Sub-Topics Sales Tax

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signed · West Virginia · Senate Jun 25, 2026

SB 194: Updating definition of "disabled veteran taxpayer"

SB 194 updates the definition of "disabled veteran taxpayer" in West Virginia's property tax law to clarify eligibility for the disabled veteran real property tax credit. The bill specifies that a qualifying veteran must have a 90% or greater service-connected disability rating from the U.S. Department of Veterans Affairs (VA) or meet VA eligibility for individual unemployability due to service-related injuries since September 11, 2001. This change directly affects veterans seeking the property tax credit, ensuring only those with the required VA determinations qualify. The bill does not alter the tax credit amount or eligibility for other benefits, focusing solely on refining the definition for administrative clarity.

Topics ✓ Budget & TaxesSupports Budget & TaxesClarifies eligibility for disabled veteran property tax credit, providing tax relief to qualifying veterans under state tax law.90% confidence ✓ VeteransSupports VeteransBill clarifies eligibility for disabled veteran property tax credit by expanding qualifying criteria to include 90%+ VA disability rating or VA unemployability, directly strengthening veterans' tax benefits.95% confidence

Sub-Topics Property Tax Tax Credits Veteran Healthcare

in committee · West Virginia · House of Delegates Jan 28, 2026

HB 4014: Workforce Readiness and Opportunity Act

HB 4014, the Workforce Readiness and Opportunity Act, creates a state-run micro-credential program to recognize skills gained through project-based learning (like critical thinking or trade skills) outside traditional classroom settings. It expands tax credits for businesses funding apprenticeships, modifies tax rules to allow portable benefits contributions for independent contractors without creating employer-employee relationships, and removes proficiency exam requirements for military-trained individuals seeking professional licenses. The bill directly affects workers (especially in skilled trades), employers, training programs, and veterans pursuing licenses. Key mechanisms include standardizing micro-credential recognition across education and employers, and streamlining licensing for military veterans. The bill is currently in the House Finance Committee after passing the Education Committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands business tax credits for apprenticeships and modifies tax rules for portable benefits, providing tax relief to businesses under economic development framework.85% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExpands tax credits for apprenticeships and enables portable benefits for contractors, directly advancing worker skills development and benefit access per Labor & Employment indicators.95% confidence ✓ VeteransSupports VeteransRemoves proficiency exam barriers for military trainees, facilitating veteran workforce transition and aligning with veteran employment support indicators.95% confidence

Sub-Topics Apprenticeships Professional Licensing Workforce Development Memorials & Recognition Tags Licensing

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

HB 4113: Emergency Medical Services Sales Tax

HB 4113 allows West Virginia counties to impose a new 0.25% sales tax specifically to fund local emergency medical services (EMS). The tax applies to most retail sales (excluding motor vehicles, fuel, and items already taxed under state law) and must be collected from purchasers by the state Tax Commissioner, not county governments. All revenue generated must be used exclusively for EMS operations - including personnel, equipment, and response capabilities - and cannot be diverted to other county budgets. Counties must notify state officials 180 days in advance before implementing the tax or changing its rate.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new 0.25% sales tax exclusively for EMS funding, directly increasing public service budget allocation through dedicated taxation.95% confidence ✓ HealthcareSupports HealthcareFunds EMS operations through new sales tax, directly advancing emergency healthcare services and infrastructure per bill's exclusive revenue use requirement.95% confidence

Sub-Topics Sales Tax Tags Public Safety

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signed · West Virginia · Senate Jun 25, 2026

SB 243: Establishing disaster repair and recovery effort tax credit for taxpayers subject to severance and business privilege tax in certain circumstances

SB 243 creates a tax credit for businesses in West Virginia that pay severance and business privilege taxes. The credit equals 25% of qualifying expenses businesses incur repairing public property and infrastructure after disasters like hurricanes, floods, or earthquakes. Qualifying expenses include labor, materials, and equipment used for debris removal, site preparation, and rebuilding public structures. Unused credits can be carried forward to future tax years, but the credit excludes costs exceeding fair market value for similar goods or services.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 25% tax credit for businesses paying severance/business taxes on disaster repair costs, providing direct tax relief per taxation policy indicators.95% confidence

Sub-Topics Business Taxes Tax Credits

in committee · West Virginia · Senate Jan 15, 2026

SB 299: Tax Department rule relating to valuation of timberland and managed timberland

SB 299 authorizes the West Virginia Tax Department to implement a legislative rule establishing valuation standards for timberland and managed timberland. This rule, previously filed in the State Register on July 25, 2025, will directly affect property tax assessments for landowners who manage timber resources. The bill does not change the rule's content but formally permits its adoption, ensuring consistent valuation methods for tax purposes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill standardizes timberland valuation for property taxes, promoting consistent fiscal management and fairness in tax assessment per legislative rule making.80% confidence

Sub-Topics Property Tax

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

HB 4388: Creating a special revenue account to expand in-state residential treatment capacity for children

HB 4388 creates a special revenue account to expand in-state residential treatment services for children, aiming to reduce reliance on out-of-state placements. It establishes a commission within the Department of Human Services, including agency leaders from child welfare, behavioral health, education, and juvenile justice, to study current placement practices and develop strategies for improvement. The commission will focus on increasing in-state facility capacity, reducing out-of-state placements (starting with older youth in juvenile justice), and improving coordination among agencies, families, and service providers through collaborative approaches like shared resources and updated placement information systems.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates special revenue account to fund in-state child treatment services, advancing public spending on essential programs without tax changes.95% confidence ✓ HealthcareSupports HealthcareExpands in-state mental health treatment capacity for children via dedicated funding and interagency commission, directly supporting pediatric behavioral health services.95% confidence

Sub-Topics State Budget Mental Health

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

HB 4177: Limit property tax increases on certain individuals

HB 4177 would allow eligible West Virginia homeowners - those aged 65 or older, permanently disabled, or widowed with less than $20,000 annual income - to lock in their property tax rate on the first $20,000 of their home's assessed value. To qualify, individuals must have resided in West Virginia for two consecutive years (with limited exceptions for military returnees or those who left and returned within five years). Once eligible, their tax rate on that $20,000 portion remains fixed, preventing future increases due to rising home values. The exemption applies only to primary residences and takes effect from the July 1 assessment date.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax relief for low-income seniors/disabled homeowners by locking rates on $20k valuation, aligning with tax relief for vulnerable groups.95% confidence ✓ HousingSupports HousingProtects eligible homeowners from rising property taxes, supporting housing stability for vulnerable residents through tax relief on primary residences.85% confidence

Sub-Topics Property Tax Property Taxes

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

HB 4047: To remove sales tax for food bought in vending machines

HB 4047 removes the 6% sales tax on prepared food purchased from vending machines or money-operated machines in West Virginia, effective January 1, 2027. This change directly affects consumers buying snacks or drinks from vending machines and the businesses operating those machines, as they will no longer collect or remit sales tax on these items. The bill amends existing tax code sections to explicitly exclude vending machine food sales from the standard taxable category, while maintaining tax on other food purchases and all other taxable goods. The policy change simplifies tax collection for vending operations and reduces costs for consumers buying food from these machines.

Topics ✓ Budget & TaxesSupports Budget & TaxesRemoves 6% sales tax on vending machine food, providing tax relief to consumers and exempting these sales from standard taxation.95% confidence

Sub-Topics Sales Tax

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introduced · West Virginia · Senate Jan 14, 2026

SB 79: Establishing road or highway infrastructure improvement projects or coal production and processing facilities tax credit

SB 79 creates a tax credit for West Virginia businesses that invest in road or highway infrastructure projects or coal production and processing facilities. Eligible taxpayers - such as corporations and consolidated groups subject to the state's severance tax - can claim the credit based on qualified expenditures like labor, materials, equipment, and real property costs for these projects. Businesses must apply for certification before claiming the credit for road projects, and unused credits can be carried forward to future tax years. The credit is transferable to business successors, and failure to maintain required records may trigger penalties.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit reducing liability for eligible businesses, directly providing tax relief per support indicators.95% confidence ✗ EnergyOpposes EnergyBill provides tax credit for coal production (fossil fuel), explicitly favoring fossil fuels over renewables. No support for renewable energy infrastructure or clean energy policies.95% confidence ✗ EnvironmentOpposes EnvironmentTax credit for coal production/processing facilities prioritizes fossil fuel industry over environmental protection, increasing pollution risk.90% confidence ✓ TransportationSupports TransportationBill creates tax credits for businesses investing in road/highway infrastructure projects, directly funding transportation improvements through financial incentives.95% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives Coal Roads & Highways Transportation Funding

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