Budget & Taxes

in committee · West Virginia · House of Delegates Feb 10, 2026

HB 5404: Creating an Office of Entrepreneurship

HB 5404 creates an Office of Entrepreneurship within the West Virginia Secretary of State's Office. It directly assists new and early-stage businesses (operating fewer than five years) by providing policy support, technical resources, and acting as a liaison with state agencies. The bill allocates $350,000 for fiscal years 2027-2028 to fund two full-time staff positions and support these services. This office would focus on helping businesses during their critical first three to five years of operation.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $350,000 for a new Office of Entrepreneurship, directly funding a state program to support business development.90% confidence

Tags Small Business

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in committee · West Virginia · House of Delegates Feb 2, 2026

HB 5030: Authorizing adjustment from federal adjusted gross income for certain law enforcement pension benefit payments

HB 5030 modifies West Virginia's tax code to expand tax exemptions for certain public safety pensions. It adds Division of Natural Resources police, deputy sheriffs, full-time firefighters, and municipal police officers to the existing list of law enforcement personnel who can exclude the first $2,000 of retirement benefits from state taxable income. The bill amends §11-21-12(c)(6) of the West Virginia Code to include these roles under the tax-exempt pension provision. This change directly affects current and future retirees in these specific public safety professions by reducing their state income tax burden on pension payments. The policy change is limited to the first $2,000 of qualifying pension income per year, consistent with existing tax rules.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax exemptions for public safety pensions, reducing taxable income for middle-income earners, aligning with tax relief support indicators.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExpands tax exemption for public safety pensions, adding specific roles to exclude retirement benefits from state tax, enhancing worker financial security.90% confidence

Sub-Topics Income Tax Pensions Retirement Benefits Tags Public Safety

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in committee · West Virginia · Senate Feb 17, 2026

SB 968: Clarifying registration and purchaser requirements for tax-abandoned land auctions

SB 968 clarifies rules for selling land abandoned due to unpaid taxes in West Virginia. It requires bidders to register in advance or submit a notarized affidavit, disqualifying those with unpaid property taxes, recent code enforcement violations, or failure to comply with repair orders. Qualifying 501(c)(3) nonprofits focused on housing or public facilities may purchase land if their bid is no more than 5% lower than the highest non-nonprofit bid. Unsold land after auction may be sold without further notice to adjacent landowners, the municipality, county commission, or the state land bank.

Topics ✓ Budget & TaxesSupports Budget & TaxesClarifies tax-abandoned land auction rules to ensure bidders comply with tax obligations, promoting fiscal responsibility and revenue collection from unpaid tax properties.95% confidence ✓ HousingSupports HousingAllows housing-focused nonprofits to purchase tax-abandoned land at competitive bids (within 5% of highest non-nonprofit bid), enabling potential affordable housing development.80% confidence

Sub-Topics Building Codes

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in committee · West Virginia · House of Delegates Feb 3, 2026

HB 5081: Related to establishing a free business registration holiday

HB 5081 waives the $100 fee for new for-profit corporations and domestic corporations to register in West Virginia. This applies specifically to the initial filing of "Articles of incorporation" (Section 59-1-2(a)(1)(A)) and "Certificate of authority" (Section 59-1-2(a)(2)(A)) for new business entities. The bill directly affects new business owners who would otherwise pay this fee upon formation. The key mechanism is removing this specific $100 charge for first-time registrations, making it a one-time fee holiday for new for-profit business formation in the state.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill waives $100 business registration fee, providing direct tax relief for new corporations under Finance & Administration.90% confidence

Sub-Topics Business Taxes

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in committee · West Virginia · House of Delegates Feb 10, 2026

HJR 38: To modify the threshold for emergency services levies.

HJR 38 proposes a constitutional amendment in West Virginia to lower the voter approval threshold for emergency services levies - from 60% to 50% - for funding fire and emergency medical services. This change would directly affect local communities seeking to pass these levies, making it easier to secure voter approval for critical emergency service funding. The bill modifies Article X, Section 10 of the West Virginia Constitution, which currently requires 60% voter support for such levies. If approved, the amendment would require only a simple majority (50%) for passage, though levies would still need voter approval and could not exceed existing tax rate limits. The resolution is pending in the House Judiciary Committee after introduction on February 10, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill lowers voter threshold for emergency services levies (60%→50%), facilitating easier funding for fire/EMS services. This directly increases public service funding under budget/tax framework.90% confidence ✓ HealthcareSupports HealthcareLowers voter threshold for emergency medical services funding, enabling easier passage of levies to secure critical healthcare infrastructure funding.95% confidence

Tags Public Safety

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

HB 5560: To have retirment benefits of former law enforcement in the PERS to be exempt from state income taxes.

HB 5560 would exempt the first $2,000 of retirement benefits received by retired law enforcement officers under West Virginia's Public Employees Retirement System (PERS) from state income tax. This bill modifies existing tax law to specifically include former law enforcement officers in the current exemption for PERS retirement benefits, which previously applied to teachers and other public employees. The policy change directly affects retired police and firefighters who receive PERS pensions, ensuring their initial $2,000 in annual retirement income is not subject to state taxation. This amendment expands an existing tax exemption to explicitly cover law enforcement retirees, aligning with the bill's stated purpose of providing tax relief for this group.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts $2k retirement benefits from state income tax, providing tax relief to retired law enforcement officers, aligning with tax relief as a support indicator.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExempts retirement benefits for retired law enforcement from state income tax, expanding a tax benefit for a specific group under employment standards.90% confidence

Sub-Topics Income Tax Pensions Tax Incentives

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signed · West Virginia · Senate Jun 25, 2026

SB 817: Supplemental appropriation to Department of Homeland Security, fund 0570

SB 817 adds $1,000,000 in supplemental funding to West Virginia’s Northern Regional Juvenile Center (part of the Bureau of Juvenile Services under the Department of Homeland Security) for fiscal year 2026. The funds come from an unappropriated surplus balance in the State Fund, General Revenue, as identified in the Governor’s 2026 budget submission. This allocation specifically supports the existing operations of the Northern Regional Juvenile Center without creating new programs or altering service requirements. The bill does not change eligibility, funding formulas, or policy standards - it simply reallocates unused state funds to a designated facility.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $1M from surplus to fund juvenile center operations, supporting public service budget allocation without new taxes or cuts.90% confidence

Sub-Topics Appropriations Revenue

in committee · West Virginia · House of Delegates Feb 2, 2026

HB 5017: Establishing a one-time American Legion Post Support Grant Program

HB 5017 creates a one-time $10 million grant program administered by West Virginia's Department of Veterans Assistance to support active American Legion posts across the state. It requires the department to distribute equal amounts to all eligible posts (those maintaining good standing and operating as of January 1 of the fiscal year) without requiring applications or matching funds. Grant funds may cover building maintenance, equipment, utilities, or veteran services, but cannot be used for political activities or personal compensation. The program expires after funds are distributed and a final report is submitted to the legislature, with posts required to report fund usage within 12 months.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates $10M from state budget for veteran support grants, directly funding public service programs via appropriations without tax changes.95% confidence ✓ VeteransSupports VeteransFunds American Legion posts (veteran service organizations) with $10M grant for maintenance, equipment, and veteran services without application requirements.95% confidence

Sub-Topics Memorials & Recognition Veteran Benefits

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in committee · West Virginia · Senate Feb 24, 2026

SB 1006: Relating to fire and casualty insurance premium tax

SB 1006 adds a 1% tax on fire and casualty insurance premiums in West Virginia. Insurance companies pay this tax, and the revenue is allocated as follows: 10% to the Teachers Retirement System Reserve Fund, 25% to volunteer and part-volunteer fire departments via the Fire Protection Fund, and 65% to municipal police and fire pension funds. The bill requires annual reporting by municipalities and the State Treasurer to distribute funds according to these percentages. This policy directly affects insurance providers (through the tax) and the specific state funds supporting teachers, fire departments, and municipal pension systems.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdds 1% insurance tax to fund teachers' retirement, fire departments, and police/fire pensions - directly allocates revenue to public services per bill language.95% confidence

Sub-Topics Pensions

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in committee · West Virginia · House of Delegates Feb 3, 2026

HB 5072: Creating the TechCred Program

HB 5072 creates West Virginia's TechCred Program, which reimburses employers up to $2,000 per employee for training costs to earn approved microcredentials (industry-recognized certifications completed in under a year). Employers must apply with proof of state business registration, tax compliance, and environmental adherence, while employees must be West Virginia residents. The program requires microcredentials to be approved by the higher education chancellor, prohibits employers from requiring continued employment after training, and mandates annual updates to a list of approved training providers. This directly affects West Virginia employers and their employees seeking job-relevant skills through short-term credentialing.

Topics ✓ Budget & TaxesSupports Budget & TaxesState funds reimburse employers for training costs, directly increasing government spending on workforce development through fiscal appropriation.95% confidence ✓ TechnologySupports TechnologyFunds employer reimbursement for tech microcredentials training, advancing workforce tech skills and digital workforce development.90% confidence

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