HB 4846 changes how certain high-technology property is taxed in West Virginia by valuing qualifying servers and equipment at their scrap value (instead of full market value) for property tax purposes. It applies only to assets over $100 million owned by businesses in high-tech or internet advertising sectors, as defined by existing law. This reduces the taxable value of these assets, directly lowering property tax bills for qualifying businesses. The bill does not alter tax rates but modifies the valuation method for specific high-value technology assets.
HB 4482 would update West Virginia’s tax rates for e-cigarettes, e-cigarette liquids, vaping systems, and related accessories, while increasing penalties for tax violations. The bill specifically targets sellers and manufacturers of these products by raising excise tax rates and imposing stricter financial penalties for non-compliance. It amends the state’s tobacco tax code (§11-17-4b) to explicitly cover vaping devices and components, replacing outdated language. This directly affects businesses selling e-cigarettes and vaping products within West Virginia. The bill is currently in the House Finance Committee for review.
HB 4517 expands West Virginia's child care tax credit to include employer-sponsored daycare facilities located off-site but within a reasonable distance of the workplace, making the credit more accessible to employers. It directly affects businesses that provide or financially support licensed child care services for employees, whether on-site or at nearby locations. The bill amends tax code definitions to clarify that "employer-sponsored" care (third-party facilities supported by employers through payments or contracts) qualifies for the credit, regardless of proximity, as long as the facility is reasonably accessible to the workforce. This change removes previous restrictions requiring facilities to be on the employer's premises. The bill aims to increase participation in the credit program by simplifying eligibility for employers offering off-site child care options.
HB 4741 requires oil and gas operators (lessees) to withhold West Virginia personal income tax from royalty payments made to property owners (lessors) and remit the withheld amount to the state Tax Commissioner. Property owners receive credit for the withheld tax against their income tax liability and can claim refunds for overpayments. Operators must provide annual statements detailing withheld amounts to property owners and file reconciliation reports with the Tax Commissioner by January 31 each year, including copies of statements provided to lessors. This law directly affects gas and oil well operators and property owners receiving royalty payments from mineral leases.
SB 76 would exempt coal sold to coal-fired power plants located within West Virginia from the state's 5% severance tax. This directly affects coal producers who sell thermal coal (used for electricity generation) to in-state power plants, reducing their tax burden on these specific sales. The bill amends existing law to create this exemption, removing the tax that would otherwise apply to coal sold for electricity generation at facilities operating in West Virginia. The change would provide immediate tax savings for coal producers supplying local power plants, without altering other severance tax rates or provisions.
SB 75 exempts all pension benefits received by first responders (including police, firefighters, state police, and deputy sheriffs) from West Virginia's state income tax, regardless of the amount. This expands existing tax exemptions by removing the previous $2,000 annual limit on pension tax breaks for these workers. The bill applies to current and future retirees who qualify under West Virginia's police, fire, or state police retirement systems, including those who move to West Virginia after retiring. It directly affects first responders and their families by eliminating state income tax on their full retirement benefits. The change modifies West Virginia Code §11-21-12 to exclude all qualifying pension income from taxable income calculations.
HB 4418, titled "The Tax Efficiency Act of 2026," would allow West Virginia municipalities to pay and manage their business and occupation or privilege taxes through a statewide electronic data processing system. This change directly affects all cities and towns in West Virginia that impose such taxes on local businesses. The bill amends existing tax code to establish this electronic system as an official method for tax collection and administration, replacing manual or paper-based processes. The key provision enables streamlined, centralized processing to reduce administrative costs and improve accuracy for both local governments and businesses.
HB 4913 exempts the first 100 acres of qualifying working farms from all state, county, and municipal property taxes. A "working farm" is defined as land primarily used for agricultural production (crops, livestock, etc.), actively managed, and producing goods for sale. The exemption applies per parcel - not per owner - to prevent landowners from splitting parcels to gain more tax breaks, and a clawback provision reinstates taxes if the land stops farming or is subdivided. The bill also prohibits reassessments based on nearby development or "highest and best use" theories unrelated to agriculture.
SB 168 would amend West Virginia law to eliminate a municipal tax on residential utility bills. It directly affects homeowners and renters who pay for electricity, gas, or water services, removing a tax that previously applied to their utility payments. The bill changes §8-13-5a of the state code to explicitly exempt residential utility consumers from the two-percent municipal excise tax on utility services. This policy change ensures residential customers no longer pay this tax on their monthly utility statements.
HB 4897 creates a 99% monthly utility bill discount for private property owners who provide public-access recreation spaces like trailheads, river access points, or small parks. Owners must maintain facilities safely, post risk-warning signage, and submit facility details to utility providers. The discount covers water, sewer, and electricity used for public restrooms, drinking fountains, and basic nighttime lighting. Utilities can seek reimbursement from a state tourism fund if funded annually, and the program requires ongoing maintenance verification to continue the discount.
