HB 4371 would legalize cannabis possession of up to one ounce for adults aged 21 and older and allow for regulated production, sales, and consumption in counties that approve it through local referendums. The bill establishes a licensing system for cannabis businesses through the Bureau for Public Health and requires counties to hold votes before permitting sales. It creates a new excise tax on cannabis products, directs tax revenue to a dedicated fund for public purposes, and preserves existing laws prohibiting cannabis use while driving under the influence or for minors. The legislation explicitly states it does not alter West Virginia’s current medical cannabis program.
House Bill 4902 provides a 3% salary adjustment for non-uniform administrative staff in West Virginia's Division of Corrections and Rehabilitation (DCR) who have at least three years of continuous service, effective July 1, 2026. Employees with less than three years of service will receive the same 3% adjustment after completing three years, calculated based on their salary at that time. The bill directs that funding for these increases come from the DCR's general revenue appropriations and specifies that adjustments will take effect even if they exceed standard pay grade maximums. This change directly affects DCR non-uniform administrative staff by creating a separate pay structure for their roles.
SB 392 reduces West Virginia's personal income tax rates for taxpayers starting January 1, 2026, with automatic future reductions tied to state revenue growth. The bill requires the Secretary of Revenue to calculate annual tax rate cuts when state revenue exceeds inflation-adjusted 2019 levels (base year: $4.29 billion), applying the reduction equally across all tax brackets. These reductions cannot exceed a 10% cut in existing rates and will be certified annually after August 15 each year. The bill also lowers withholding rates on nonresident real estate sales, lottery winnings, and certain composite returns. This legislation directly affects all West Virginia income tax filers and nonresidents earning income within the state.
SB 429 creates the Child Care Workforce Scholarship Act, providing full child care subsidies for the children of West Virginia child care workers regardless of household income. Eligible workers (those employed 20+ hours weekly at licensed child care centers or homes) automatically qualify for subsidies covering 100% of costs ($0 co-pay) through the existing subsidy program, with benefits renewable annually. The bill appropriates $5.2 million from the General Revenue Fund for Fiscal Year 2026 to cover these subsidies and supplement federal funds, directly aiming to stabilize the child care workforce and increase available child care capacity statewide.
HB 4890 would provide a 10% annual pay increase for non-uniformed administrative staff and personnel at West Virginia's Division of Corrections, Division of Juvenile Services, and the West Virginia Regional Jail and Correctional Facility Authority, effective July 1, 2026. This adjustment aims to address staffing challenges by helping retain current workers and attract new employees to these correctional facilities. Funding would come from general revenue for the Division of Corrections and Juvenile Services, and from a special revenue fund for the Regional Jail Authority, avoiding additional general fund appropriations. The bill also requires that the pay increase be applied even if it exceeds the current maximum pay grade for an employee's position.
HB 4801 amends West Virginia law to allow municipalities and counties to use hotel occupancy tax revenue for two new purposes: demolishing unsafe or unsanitary structures and planning for reuse or improvement of publicly owned property. This bill adds these specific activities to the list of permissible expenditures while maintaining the existing requirement that at least 50% of the tax revenue must fund tourism promotion. Local governments can still allocate funds to convention visitor bureaus or hotels (up to 75% of eligible tax revenue) for tourism-related expenses like advertising and marketing, subject to budget approval. The law directly affects counties and municipalities collecting hotel occupancy taxes, providing clearer guidelines for how these funds can be spent on community infrastructure and tourism development.
HB 4903 provides a $6,000 pay equity salary adjustment over three years for specific correctional employees in West Virginia. It directly affects non-uniform administrative staff at the Division of Corrections and Rehabilitation (starting July 1, 2026), as well as all employees of the Division of Corrections, Division of Juvenile Services, and West Virginia Regional Jail Authority (with adjustments effective July 1, 2018-2020). The bill mandates annual $2,000 raises each July 1 for these employees, funded from general revenue for state divisions and a special jail fund for regional facilities. This policy aims to address recruitment and retention challenges by increasing base pay for these roles, without altering existing pay grade maximums.
This bill requires West Virginia's Treasurer to transfer 50% of unused funds in special revenue accounts (like those set aside for specific projects) into the main state budget within 30 days. It applies to all such accounts except where federal law, repayment obligations, or bond security would be jeopardized. The Treasurer cannot make new transfers from these accounts until the initial 50% transfer is completed. This changes how the state handles leftover funds from targeted revenue sources, directing them toward general state spending.
SB 474, the Truth in Taxation Act, requires West Virginia counties to calculate and publish a "revenue neutral rate" each year - based on prior year revenue and current property values - to prevent unexpected tax increases. Local governments (counties, cities, towns) collecting property taxes must use this rate as a ceiling for new tax rates, unless they hold a public hearing and provide detailed notices to property owners showing how proposed rates differ from the previous year. The bill mandates that notices include specific comparisons (e.g., tax rate changes, appraised values, and estimated taxes under both rates) mailed or emailed to taxpayers at least 10 days before hearings, which must occur by September 15. School districts and very small taxing subdivisions ($5,000 or less in annual property tax revenue) are exempt. This law aims to increase transparency in property tax decisions for local governments and taxpayers.
HJR 30 is a proposed constitutional amendment that would eliminate all property taxes on primary residences (homestead real property) in West Virginia starting July 1, 2027. It directly affects homeowners who currently pay these taxes and counties that rely on homestead tax revenue for funding. The amendment requires the state legislature to create a new funding mechanism to replace the lost revenue for counties before the tax repeal takes effect. This resolution must be approved by voters in the 2026 general election to become part of the state constitution. The bill is currently in committee referral after its January 29, 2026, introduction.
