Budget & Taxes

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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in committee · West Virginia · House of Delegates Jan 16, 2026

HB 4397: Relating to privilege tax on holding a license to operate interactive wagering

HB 4397 increases the state tax rate for licensed online gambling operators in West Virginia from 15% to 25% of their adjusted gross revenue from interactive wagering. This bill directly affects companies holding licenses to operate online lottery and gambling services in the state. The tax replaces all other state and local taxes on these operations (except property tax), and operators must pay weekly via electronic transfer. The bill also prohibits tax credits for investments in gaming equipment or property used for these services. This is a straightforward tax rate adjustment with no new program provisions.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax rate for online gambling operators from 15% to 25%, generating additional state revenue through higher taxation on a specific industry.95% confidence

Sub-Topics Property Tax

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

HB 4162: WV Economic Development and Property Revitalization Tax Credit

HB 4162 creates a tax credit program to encourage property rehabilitation in West Virginia. It provides businesses and property owners a 25% credit (up to $2 million) on eligible renovation costs or a 50% credit on increased property value (annual for 5 years), requiring a $50,000 investment, 30% value increase, and 5 years of active commercial use. Additional credits (up to 15% total) apply for projects in rural areas (population <50,000, high unemployment, or designated zones), brownfield sites, or registered historic properties. The program is budget-neutral, capped at $50 million annually, and requires annual reporting on investments, jobs created, and property use.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credits for property rehabilitation, reducing tax burden on businesses and promoting economic development through fiscal incentives.95% confidence

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

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in committee · West Virginia · House of Delegates Jan 20, 2026

HB 4619: Relating to the creation of a special revenue account to expand in-state residential treatment capacity for children

HB 4619 creates a special revenue account within West Virginia’s Department of Human Services to fund expanded in-state residential treatment capacity for children, directly targeting youth currently placed out-of-state (over 10% of children in care). It establishes a Commission composed of agency leaders and stakeholders to study current placement practices, in-state facility capacity, and strategies to reduce out-of-state placements - focusing on older youth in juvenile justice systems. The Commission must develop recommendations on improving collaboration between child-serving agencies, promoting community-based alternatives, and making in-state placement availability accessible via an online system. These recommendations will guide future funding decisions and policy changes to build a more integrated, cost-effective system for at-risk children and families.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates special revenue account to fund residential treatment expansion, increasing state budget allocation for public service90% confidence ✓ HealthcareSupports HealthcareFunds expanded in-state residential treatment for children, directly supporting mental health services by reducing out-of-state placements and increasing local capacity for youth in juvenile justice systems.95% confidence

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