SB 453 would allow West Virginia residents to deduct qualified medical expenses from their state income tax. It directly affects taxpayers who pay state income tax and incur medical costs, including premiums, medicine, provider visits, mileage to appointments, and copays. The bill establishes these expenses as deductible items under the state's personal income tax code, reducing taxable income. The Tax Commissioner would have authority to create implementing rules for the deduction.
SB 465, the Caregiver Tax Credit Act, creates a state tax credit for West Virginia family caregivers providing unpaid care to eligible seniors. It allows caregivers to claim a 50% credit on qualifying out-of-pocket expenses (like home modifications, medical equipment, or hiring aides) for an eligible family member who is 62+ and requires assistance with daily living activities (e.g., bathing, dressing, or toileting), as certified by a healthcare provider. The credit is capped at $2,000 annually ($3,000 for veterans) and is nonrefundable, with a total annual funding limit of $5 million for all taxpayers. The credit becomes effective January 1, 2028, and is administered by the West Virginia Department of Revenue.
HB 5014 modifies West Virginia's real property tax rules for farm structures used in agricultural activities. It phases out taxes on eligible structures over three years: 33% reduction in 2026, 67% in 2027, and full exemption by 2028 for structures appraised in 2025. The exemption applies only to farm structures on agricultural land (per §19-19-2b) used for farming operations, excluding commercial solar installations, wood processing facilities, and event venues. This directly affects farm property owners who maintain qualifying structures for agricultural production, storage, or distribution.
HB 4404 increases the annual funding allowance for volunteer and part-volunteer fire departments in West Virginia from $500 to $5,000 specifically for educational/training supplies and fire prevention promotional materials. This change directly affects local fire companies that rely on state funds for operational needs, allowing them to better support firefighter training and community safety outreach. The bill amends Section 8-15-8b of West Virginia Code to adjust this specific budget line item, maintaining all other authorized uses of funds unchanged. The proposed increase aims to provide greater flexibility for fire departments to invest in critical safety education resources. The bill was introduced on January 16, 2026, and referred to the House Finance Committee.
HB 4254 authorizes West Virginia's Tax Department to implement an existing tax credit program. The bill specifically approves a previously proposed rule (110 CSR 13FF) that would allow businesses to claim a tax credit for providing vehicles to low-income workers. This rulemaking authority is procedural, meaning the bill itself doesn't create new policy but formally permits the Tax Department to enforce the existing credit mechanism. The credit directly benefits businesses that supply vehicles to eligible low-income employees, potentially reducing their tax liability.
SB 419 removes statutory limits on staffing for two divisions within West Virginia's State Tax Department. It eliminates the current cap of 12 investigators in the criminal investigation division and the cap of 8 examiners in the special audits division. These changes allow the Tax Department to hire more staff specifically to address non-resident tax compliance, which the bill identifies as having higher noncompliance rates than resident tax matters. The bill does not alter tax laws but enables greater staffing flexibility for enforcement efforts related to taxes, fees, and credits administered under specific sections of state code.
SB 301 authorizes West Virginia's Tax Department to create specific rules for administering a tax credit. The credit would allow employers to claim a tax benefit when providing vehicles to low-income workers. This bill directly affects employers who offer such vehicles, as it establishes the framework for claiming the credit through a formal rule (110 CSR 13FF). The legislation does not create the tax credit itself but enables the Tax Department to develop the administrative rules needed for its implementation.
SB 502 establishes permanent endowments to protect women’s collegiate Olympic sports programs at West Virginia’s public NCAA Division I universities. It requires that only endowment earnings - not principal - fund scholarships, coaching, equipment, and facilities for these programs. The bill creates tax credits (50% of donations) for private contributions and matching funds for institutions that document verified operational savings (e.g., energy efficiency, shared services), while prohibiting cuts to academic programs or Title IX compliance. All endowments must undergo annual audits, and institutions must report on cost savings, donations, and Title IX adherence to the state education commission.
SB 5 exempts retirement income for retired West Virginia campus police officers from state personal income tax, effective July 1, 2026. This applies specifically to retirement benefits received under any qualified retirement system (including those sponsored by colleges/universities) that would otherwise be taxable under federal rules. The exemption covers all retirement income received after the effective date, including survivorship annuities. It directly affects retired campus police officers employed by West Virginia institutions of higher education. The bill amends West Virginia Code §11-21-12 to add this specific exemption to the state's tax code.
SB 387 clarifies the definition of "farm" for tax purposes in West Virginia. It specifies that a "farm" includes land used primarily for seasonal farming (like growing crops or raising livestock) but excludes commercial forestry/timber land and the one acre surrounding a principal residence (which will be valued as a regular home site). The bill requires the Commissioner of Agriculture to certify qualifying land, helping county assessors determine farm status for tax assessments. This directly affects farmers, local tax assessors, and the state's tax administration process.
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