Budget & Taxes

in committee · West Virginia · House of Delegates Jan 29, 2026

HB 4427: Relating to “unencumbered” special revenue accounts to be surrendered to general revenue under certain circumstances

HB 4427 amends West Virginia law to require state agencies to transfer 25% of funds from "unencumbered" special revenue accounts - those with no activity (receiving or disbursing) for a period - to the General Revenue Fund. It directly affects state agencies managing special accounts (e.g., for education, infrastructure, or specific programs) that hold dormant funds. The key provision mandates this transfer after accounts remain inactive, ensuring unused funds support broader state spending rather than sitting idle. This policy change focuses on reallocating unspent resources without specifying new program requirements or impacts on beneficiaries.

Topics ✓ Budget & TaxesSupports Budget & TaxesTransfers dormant special funds to general revenue, promoting fiscal responsibility by utilizing idle budget resources without new taxes or spending cuts.90% confidence

Sub-Topics Revenue State Budget

Track

in committee · West Virginia · House of Delegates Jan 22, 2026

HB 4717: Supplemental Appropriation for Rural Health Transformation Program

HB 4717 adds $199.48 million in federal funds to West Virginia's Rural Health Transformation Program for fiscal year 2026. This supplemental appropriation directly affects the Department of Health's Central Office (fund 8802, org 0506) by providing additional funding for the program. The bill supplements existing appropriations using unspent federal moneys remaining for the 2026 fiscal year, specifically to support rural health initiatives as outlined in the program's purpose.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdds $199.48M federal funds to rural health program, increasing public service funding using unspent federal moneys.95% confidence ✓ HealthcareSupports HealthcareAdds $199.48M federal funds to rural health program, directly increasing healthcare funding for rural initiatives as specified in bill's purpose.95% confidence

Sub-Topics Appropriations

Track

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

HJR 17: Removing real property taxes

This House Joint Resolution (HJR 17) proposes a constitutional amendment to permit West Virginia's legislature to create laws exempting owner-occupied residential real property from ad valorem taxation. It would allow the legislature to establish exemptions for the value of residential property (including mobile homes) used exclusively as a primary residence by the owner, who must be a state citizen. The amendment includes key limits: only one exemption per household (owner and spouse combined), and future exemption laws must follow specific requirements set by the legislature. This is a procedural constitutional change requiring voter approval in 2028, not an immediate tax removal.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts primary residences from real property taxes, providing direct tax relief for homeowners, aligning with tax relief indicators for middle/lower income.95% confidence

Sub-Topics Property Tax

Track

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

HB 4634: Support for neglected Schools

HB 4634 establishes the "Support for Neglected Schools Act" by amending West Virginia law to clarify how the School Building Authority allocates state and federal funds for school facility improvements. It directs the authority to allocate up to 10% of available funds for statewide educational projects or programs under the state board's jurisdiction, with specific requirements like 10-year facility plans for state board projects. Additionally, it sets aside 2% for emergency funding and reserves 5% specifically for multi-use vocational-technical education facilities, including equipment updates. This bill directly affects school districts, vocational centers, and the School Building Authority by modifying existing funding distribution procedures for school construction and major improvements.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates 10% of funds for school projects and 2% for emergencies, directing existing budget toward essential K-12 infrastructure needs without tax changes.95% confidence ✓ EducationSupports EducationDirects allocation of state/federal funds for school facility improvements, reserves 10% for statewide projects and 2% for emergencies, strengthening K-12 infrastructure funding.95% confidence

Sub-Topics School Funding

Track

in committee · West Virginia · House of Delegates Jan 26, 2026

HB 4809: Caregiver Tax Credit

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit reducing tax burden for caregivers, aligning with tax relief for middle-income families under taxation policy.95% confidence ✓ HealthcareSupports HealthcareProvides tax credit for caregiver expenses related to medical care (home modifications, equipment), improving access to healthcare services for patients needing daily health assistance.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides tax credit to unpaid caregivers, reducing financial burden and supporting their ability to provide care, aligning with worker benefit expansion.85% confidence

Sub-Topics Tax Credits Professional Licensing

Track

in committee · West Virginia · House of Delegates Jan 28, 2026

HB 4854: Prohibiting the state or any political subdivision from subsidizing any data center in West Virginia

HB 4854 prohibits the State of West Virginia and any local government from providing financial subsidies to data centers operating within the state. It directly affects data center operators and state/local governments that might have considered offering tax breaks or other financial incentives. The bill's key provision, stated in Section (f), explicitly bans all state or political subdivision subsidies for data centers. This policy change removes the possibility of public funding support for data center development in West Virginia, regardless of the data centers' economic or national security arguments outlined in the bill's findings.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBans state subsidies for data centers, restricting government spending on tax incentives and fiscal support for private entities.95% confidence ✗ TechnologyOpposes TechnologyBans state subsidies for data centers, restricting financial support to a core technology infrastructure sector.90% confidence

Sub-Topics Tax Incentives

Track

in committee · West Virginia · House of Delegates Jan 26, 2026

HB 4813: Exempting from the sales tax all-terrain vehicles and utility terrain vehicles used as farm equipment

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts farm ATVs/UTVs from sales tax, providing tax relief for agricultural operations per bill amendment.90% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

Track

in committee · West Virginia · Senate Jan 28, 2026

SB 652: Relating to distribution of tax revenues collected from data centers

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates 80% of data center tax increment to counties and directs 50% of remaining 20% to Personal Income Tax Reduction Fund, providing tax relief and fiscal management.90% confidence

Sub-Topics Income Tax Property Tax Tax Incentives

Track

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

HB 4454: To double the homestead tax exemption

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead tax exemption from $20k to $40k, reducing property taxes for qualifying seniors/disabled homeowners, aligning with tax relief indicators.95% confidence

Sub-Topics Property Tax Tax Incentives

Track

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

HJR 5: Increasing the Homestead Exemption

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead exemption for seniors/disabled homeowners, reducing property tax burden - direct tax relief for eligible residents.90% confidence

Sub-Topics Property Tax

Track