HB 4809 creates a nonrefundable tax credit for family caregivers in West Virginia, allowing them to claim 50% of eligible out-of-pocket expenses related to caring for an eligible family member, up to a $2,000 annual maximum. It directly affects unpaid caregivers (such as adult children or spouses) providing care to relatives aged 18+ who need assistance with daily activities like bathing, dressing, or mobility. Eligible expenses include home modifications, medical equipment, hiring care aides, respite care, and transportation - not general home repairs or reimbursed costs. The credit applies to taxable years beginning after January 1, 2028, and requires certification from a licensed health care provider for the care recipient’s needs.
HB 4813 exempts all-terrain vehicles (ATVs) and utility terrain vehicles (UTVs) used as farm equipment from West Virginia's sales tax. This applies specifically to farmers who use these vehicles for agricultural operations, not for recreational purposes. The bill amends West Virginia Code §11-15-3c to add ATVs and UTVs to the list of farm equipment eligible for sales tax exemption. This change directly affects farmers purchasing or using these vehicles for farm work, reducing their costs for necessary agricultural equipment.
SB 652 changes how property tax revenues from high-impact data centers are distributed in West Virginia. It requires 80% of the tax increment (additional revenue from data center property value growth) to go directly to the county where the data center is located, starting July 1, 2025. The remaining 20% is allocated as follows: 50% to the Personal Income Tax Reduction Fund, 10% to all counties based on population, 5% to an Economic Enhancement Grant Fund, and 5% to an Electric Grid Security Fund. This bill directly affects counties hosting certified high-impact data centers by increasing their local revenue from these facilities.
HB 4454 increases West Virginia's homestead property tax exemption from $20,000 to $40,000 for qualifying homeowners. It directly affects residents aged 65 or older or those certified as permanently and totally disabled who have lived in West Virginia for two consecutive years. The bill allows the exemption to apply to the first $40,000 of a home's assessed value, reducing property taxes for eligible primary residences. The change requires applicants to confirm they aren't receiving a similar exemption in another state.
HJR 5 proposes a constitutional amendment to increase West Virginia's homestead exemption for property taxes. The current exemption of $20,000 would be raised, providing tax relief to eligible homeowners who are 65 or older, permanently and totally disabled, and own their primary residence. This change would require voter approval in the 2028 general election to take effect. The amendment directly affects homeowners meeting these age or disability criteria who qualify for the exemption under current law.
HB 4776 would increase the maximum allowable hotel occupancy tax rate from 6% to 8% for local governments (cities or counties) in West Virginia. This change directly affects hotels and visitors, as the tax applies to the price paid for a hotel room stay, excluding meals, phone charges, or other non-room fees. Local governments would need to hold a public hearing before raising the tax rate and must follow specific procedures for implementation. The bill modifies existing law (§7-18-2) to allow this higher rate for both municipal and county ordinances.
HB 4954 would reduce West Virginia's business and occupation tax rate by 2.5% for companies employing at least 75% of their workforce as state residents. It directly affects eligible businesses meeting the residency threshold, requiring them to verify workforce composition to qualify. The tax reduction applies to the overall business and occupation tax rate starting with the 2026 tax year. Companies must provide evidence of workforce residency to claim the reduction, with implementation guidance to be issued by the West Virginia Department of Tax and Revenue.
HB 4064 modifies West Virginia's motor vehicle sales tax rules to allow buyers to deduct tax already paid on a traded-in vehicle from the new purchase price. It increases the tax rate from 5% to 6% for vehicles purchased on or after July 1, 2017, and applies this tax to all used vehicles purchased within the state, regardless of where the vehicle was originally bought. The bill clarifies that "exchange" includes trading in a vehicle titled in the same name within seven days, requiring a notarized bill of sale. This directly affects motor vehicle buyers, sellers, and dealers participating in trade-in transactions across West Virginia.
HB 4184 would exempt safe gun storage devices (such as gun safes, lock boxes, and secure storage containers) from West Virginia's state sales tax. This change applies directly to individuals purchasing these devices for personal firearm storage. The bill amends West Virginia's tax code (§11-15-9) to add "safe gun storage devices" to the list of exempt items, meaning buyers would no longer pay the standard 6% state sales tax on these purchases. The policy change is limited to the tax treatment of these specific storage products.
This bill creates a tax break for West Virginia taxpayers who earn tips or overtime income. For 2026-2028, it allows taxpayers to subtract federal deductions for qualified tips and overtime from their state taxable income. Starting in 2029, it caps the tip deduction at $25,000 annually and overtime at $12,500 annually, phasing out the break for taxpayers with modified adjusted gross income over $150,000. Nonresidents only qualify for the break if their tips or overtime were earned while working in West Virginia.
