Budget & Taxes

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

HJR 14: Eliminate the exchanging of funds for paying personal property taxes

This House Joint Resolution proposes a constitutional amendment to allow West Virginia's Legislature to exempt certain business property from ad valorem property taxes. Specifically, it would enable future laws to exclude tangible machinery/equipment, business inventory, and business-use motor vehicles from property tax assessments. The amendment requires voter approval at the 2026 general election to take effect. If passed, it would change how the state taxes business assets, potentially reducing tax burdens for qualifying businesses. This is a procedural constitutional change, not an immediate tax law.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts business property from taxes, providing tax relief for businesses per constitutional amendment proposal.92% confidence

Sub-Topics Business Taxes Property Tax Sales Tax

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

HB 4035: Relating to providing a credit against the business and occupation tax imposed on coal-fired electric generating units to help off-set environmental compliance costs

HB 4035 provides a 35% tax credit against West Virginia's business and occupation tax for coal-fired electric power plants that spend on pollution control equipment. It directly affects coal-fired power plants operating in West Virginia (excluding those exempt from the tax), covering costs for installing, repairing, or maintaining equipment to meet environmental regulations like air/water pollution controls or carbon capture. The credit cannot reduce a plant's tax bill by more than 50% in a single year, and unused portions can be carried forward for up to five years. This bill aims to offset compliance costs while supporting continued operation of coal plants serving West Virginia residents.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 35% tax credit against business tax for coal plants, directly reducing tax liability for environmental compliance costs under state tax code.95% confidence ✗ EnergyOpposes EnergyBill provides tax credit to coal plants, directly supporting fossil fuel infrastructure over renewable energy transition, opposing clean energy advancement.95% confidence ✓ EnvironmentSupports EnvironmentProvides tax credit for pollution control equipment to meet environmental regulations, directly reducing emissions and supporting compliance with air/water pollution controls.95% confidence

Sub-Topics Sales Tax Tax Credits Coal Water Quality

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

HB 4645: Institue a 50% reduction in the property tax paid by childcare facilities.

HB 4645 would reduce property taxes by 50% for all day care facilities in West Virginia. The bill requires that property used by these facilities be assessed at full value, but the tax due on that property would be cut in half. This directly affects day care facilities by lowering their property tax burden, which could help them reduce operational costs. The policy change is straightforward: a fixed 50% reduction applies to all qualifying facilities' property taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 50% property tax reduction for childcare facilities, a form of tax relief supporting essential services and reducing operational costs.90% confidence

Sub-Topics Business Taxes Property Tax

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signed · West Virginia · Senate Jun 24, 2026

SB 570: Supplemental Appropriation to Department of Health, fund 8802

This bill (SB 570) allocates $199,476,099 in unspent federal funds to the West Virginia Department of Health's "Rural Health Transformation Program" for fiscal year 2026. It adds a new funding line (Fund 8802, Org 0506) under the Department's Central Office to support this specific program. The funds are designated for rural health initiatives and directly affect the Department of Health's ability to implement these programs. This is a procedural funding measure, not a policy change, using existing federal funds without new tax implications.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $199M in federal funds to rural health program, directly increasing budget allocation for essential public health services.95% confidence ✓ HealthcareSupports HealthcareAllocates $199M to Rural Health Transformation Program, directly funding healthcare services per bill summary.95% confidence

Sub-Topics Appropriations

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

HB 4455: Relating to taxation

HB 4455 gradually increases West Virginia's homestead property tax exemption for eligible homeowners, starting at $20,000 in 2028 and rising to $40,000 by 2031. It directly affects homeowners aged 65 or older, or those certified as permanently and totally disabled, who have resided in West Virginia for two consecutive years. The bill requires a constitutional amendment to take effect and removes a cap on property tax books while repealing a prior limitation on levy rates. This change aims to reduce property tax burdens for qualifying senior and disabled residents over time.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead tax exemption for seniors/disabled homeowners, providing direct tax relief to eligible residents, aligning with support indicators for tax relief.95% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · West Virginia · Senate Feb 4, 2026

SB 450: Relating to tax credit for qualified rehabilitated buildings investment

SB 450 establishes a 25% state income tax credit for property owners who rehabilitate certified historic buildings in West Virginia. It directly affects residential and non-residential property owners who work on structures listed on the National Register of Historic Places or within designated historic districts, after review by the West Virginia Division of Culture and History. The credit applies to "qualified rehabilitation expenditures" meeting specific criteria, including a requirement that rehabilitation costs equal at least 20% of the building's assessed value. The bill reorganizes existing historic preservation tax rules into a new centralized article (§11-13NN) with defined terms and procedures for claiming the credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 25% tax credit for historic building rehab, reducing tax burden for property owners, aligning with tax relief support indicators.95% confidence ✓ HousingSupports HousingBill provides tax credit for rehabilitating historic buildings, incentivizing housing development and preservation, directly advancing housing stock maintenance and renewal.90% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives Historic Preservation Property Taxes

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

HB 4445: Relating to sales and service tax exemption for small arms and small arms accessories

HB 4445 would exempt the sale of small arms (such as rifles, shotguns, and pistols) and related items from West Virginia's sales and service taxes. This includes small arms ammunition, accessories like holsters and optics, storage devices (e.g., safes and cases), and fees for shooting sports events. The bill defines these terms to clarify the scope of the exemption, ensuring it applies only to specified firearms and related products. The stated purpose is to reduce costs for residents purchasing these items to exercise their Second Amendment rights.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts firearm sales from state sales tax, reducing tax revenue and weakening tax collection for the state budget.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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

HB 4367: Allowing for surplus money collected above voter approved excess levy requests to remain with specific county and placed in general fund

HB 4367 allows counties that receive voter approval for a special excess levy to retain any surplus funds collected above the specific amount approved by voters. These surplus funds would remain with the county and be added to its general fund, rather than being redirected elsewhere. The bill amends West Virginia Code §11-8-16 to clarify that counties must retain such surplus money, which must be accounted for in the county's general fund and used like other general fund revenues. This directly affects counties that have approved special excess levies through voter elections. The change ensures counties can use unspent levy funds for general county purposes without needing additional voter approval.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill clarifies counties must retain surplus levy funds in general fund, promoting fiscal responsibility and proper budget management per tax code amendment.95% confidence

Sub-Topics State Budget

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in committee · West Virginia · Senate Jan 30, 2026

SB 131: Creating credit against severance tax for certain infrastructure improvements

SB 131 creates a tax credit against West Virginia's severance tax for businesses that make qualifying investments in road/highway infrastructure improvements or coal production/processing facilities. It directly affects coal industry businesses and infrastructure developers in coal-producing regions by allowing them to reduce their severance tax liability. The credit covers costs for labor, materials, and real property improvements tied to certified road projects or coal facilities, with applications required through the Transportation Secretary. Unused credits can be carried forward, and the credit may be transferred to successors. This policy aims to incentivize private investment in infrastructure and coal sector capital projects.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates severance tax credit for infrastructure investments, reducing tax liability for qualifying businesses.90% confidence ✗ EnergyOpposes EnergyBill provides severance tax credit for coal infrastructure, directly subsidizing fossil fuel production instead of promoting renewables or clean energy infrastructure.95% confidence ✗ EnvironmentOpposes EnvironmentProvides tax credits for coal infrastructure, prioritizing industry over environmental protection and potentially increasing pollution from coal operations.85% confidence ✓ TransportationSupports TransportationCreates tax credit for road/highway infrastructure investments, directly funding transportation improvements via severance tax reduction for qualifying projects.95% confidence

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

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in committee · West Virginia · House of Delegates Jan 23, 2026

HB 4652: Exempts from local taxes and fees for a municipal Utility in which the members are elected

HB 4652 exempts duly elected municipal utility boards, along with their contractors, subcontractors, and vendors, from local taxes and fees related to construction projects in West Virginia. This includes local sales taxes, business taxes, and other local charges on goods, services, or activities tied to construction. The bill applies specifically to municipal utility boards (not private utilities) and directly affects construction costs for these publicly governed utilities. It creates a clear exemption for such projects, aiming to reduce administrative and financial burdens on municipal utility infrastructure work.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts municipal utilities from local taxes, providing tax relief for public entities directly impacting tax policy.90% confidence

Sub-Topics Sales Tax

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