Budget & Taxes

signed · West Virginia · House of Delegates Jun 29, 2026

HB 5382: Relating to the Neighborhood Investment Program.

HB 5382 extends the expiration date of West Virginia's Neighborhood Investment Program from July 1, 2026, to July 1, 2031. This program provides tax credits to taxpayers who contribute to certified neighborhood development projects. Contributions made before July 1, 2031, will still qualify for the credit, but no new credits will be available for contributions after that date. The bill ensures continued support for community investment projects through 2031 while clarifying the program's termination timeline.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends tax credit program for neighborhood development, maintaining tax relief for contributors through 2031.95% confidence

in committee · West Virginia · House of Delegates Feb 5, 2026

HB 5224: Creating a personal income tax credit for election officials in West Virginia.

HB 5224 creates a personal income tax credit for West Virginia election officials who serve in elections. It provides a $100 credit per election (capped at $200 annually) that directly reduces the tax bill of eligible officials who meet service requirements. To claim the credit, officials must obtain certification from their county commission documenting their election service, which must be submitted to both the Tax Commission and Secretary of State. The credit is nonrefundable, cannot be carried forward to future years, and applies only to taxable years beginning after December 31, 2028.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates a personal income tax credit ($100 per election, capped at $200) reducing tax liability for election officials, directly providing tax relief under taxation policy.95% confidence

Sub-Topics Income Tax Tax Credits Tags Elections

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signed · West Virginia · Senate Jun 25, 2026

SB 1053: Authorizing Unemployment Automation and Administration Fund to modernize and enhance WorkForce West Virginia

SB 1053 creates a new "Unemployment Automation and Administration Fund" to modernize West Virginia's unemployment system. It requires employers to pay 7% of their quarterly unemployment tax contributions into this fund, with limits: deposits stop if the fund reaches $18 million in a year or if the Unemployment Compensation Trust Fund falls below $300 million. The fund will cover costs for upgrading the unemployment claims system, improving the job search platform, administrative expenses, and workforce development initiatives. This directly affects employers who pay unemployment taxes in West Virginia, redirecting a portion of their payments toward system improvements.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates 7% of unemployment tax to fund system modernization, creating dedicated tax revenue for essential program upgrades.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentCreates fund to modernize unemployment system, improving claims processing and job search tools, directly supporting unemployed workers' access to benefits.95% confidence ✓ TechnologySupports TechnologyBill creates fund specifically for modernizing unemployment system tech, including upgrading claims platform and job search tools, directly advancing technology infrastructure for government services.95% confidence

Sub-Topics Unemployment Workforce Development

in committee · West Virginia · House of Delegates Feb 5, 2026

HB 5235: Back to school sales tax holiday

HB 5235 updates West Virginia's back-to-school sales tax holiday by increasing the price thresholds for exempt items. It raises the clothing exemption to $150 (from $125), school supplies to $60 (from $50), instructional materials to $25 (from $20), laptop/tablet computers to $600 (from $500), and sports equipment to $180 (from $150). The holiday applies to eligible purchases made during the first Sunday of August plus the previous Friday and Saturday, and the following Monday. This change directly affects West Virginia residents purchasing qualifying school-related items during this specific annual period, reducing their tax burden on those purchases.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax exemption thresholds for school supplies, clothing, and electronics, providing direct tax relief to lower/middle-income families during back-to-school season.95% confidence ✓ EducationSupports EducationIncreases affordability of school supplies and devices via tax exemptions, enhancing educational access for families during back-to-school shopping.90% confidence

Sub-Topics Procurement Sales Tax Curriculum

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in committee · West Virginia · Senate Feb 11, 2026

SB 797: Continuing of independent living and transitional support services for youth

This bill creates a structured support system for West Virginia youth aging out of foster care (typically 18-21 years old). It requires the Department of Human Services to develop a three-phase living arrangement system (supervised independent living, scattered-site housing, and supportive independent living) plus mandatory life skills training in housing, employment, and education. Funding will use per diem rates designed to maximize federal reimbursement, include annual cost-of-living adjustments, and provide monthly stipends to youth for basic living costs. The system must incorporate input from former foster youth, providers, and community partners, with annual reporting on outcomes like housing stability and employment.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill structures funding via per diem rates to maximize federal reimbursement, promoting fiscal responsibility without increasing state expenditure.85% confidence

Tags Children

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in committee · West Virginia · Senate Feb 5, 2026

SJR 18: Elimination of Real Estate Taxes on the Permanent Residence for Certain Individuals Amendment

This Senate Joint Resolution (SJR 18) proposes a constitutional amendment to eliminate property taxes on the primary residence of West Virginia residents aged 65 or older who are state citizens. The amendment would exempt real property (including mobile homes) used as a primary residence from ad valorem taxation, but only one home per household (owner and spouse) could qualify for the exemption. Existing property appraisal and reappraisal procedures would continue under current law for all properties, including those covered by the exemption. The amendment requires legislative approval and voter ratification in the 2026 general election to take effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts seniors' primary residences from property taxes, providing tax relief for fixed-income households per bill's constitutional amendment.95% confidence

Sub-Topics Property Tax

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in committee · West Virginia · House of Delegates Mar 11, 2026

HB 5281: Supplemental Appropriation to the Department of Commerce-Division of Forestry from the Unappropriated Balance

HB 5281 adds $600,000 to the existing budget for the West Virginia Division of Forestry (under Department of Commerce, Fund 0250) for fiscal year 2026. It uses unspent funds from the previous fiscal year’s General Revenue account to cover current operational expenses, not new programs. This supplemental appropriation directly affects the Division of Forestry’s ability to manage forest resources during 2026 without altering existing laws or creating new requirements. The bill does not change eligibility for services or impose new obligations on citizens.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates $600,000 from unspent funds to fund Division of Forestry operations, an essential program, without new taxes or altering existing laws.95% confidence ✓ EnvironmentSupports EnvironmentFunds forestry operations for forest resource management, maintaining existing conservation efforts without new programs.85% confidence

Sub-Topics Appropriations Revenue Forestry

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in committee · West Virginia · Senate Feb 5, 2026

SB 767: Creating needs-based assessment for EMS

SB 767 establishes a new system for distributing West Virginia's emergency medical services (EMS) funding based on actual community needs rather than equal shares. The bill requires the state health department to conduct a biennial assessment evaluating factors like call volume, response times, financial stability, rural service gaps, and equipment shortages across all EMS agencies. Funding priorities will then target areas with high call volumes, slow response times, personnel shortages, or coverage deficits in rural and underserved communities. The law includes safeguards to prevent arbitrary funding cuts and mandates annual reports to the legislature detailing assessment results and funding allocations. This replaces the current equal-funding approach with a data-driven method to ensure resources reach the most critical areas.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill restructures EMS funding allocation to target high-need areas, promoting efficient budget use for essential services. Supports fiscal management of state appropriations without tax changes.90% confidence ✓ HealthcareSupports HealthcareBill creates needs-based EMS funding system targeting high-need areas like response times and rural gaps, directly improving healthcare access and resource allocation.92% confidence

Tags Public Safety

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in committee · West Virginia · House of Delegates Feb 9, 2026

HB 5360: Providing a cost-of-living provision for certain persons retired under the Public Employees Retirement System and the Teachers Retirement System

HB 5360 would provide cost-of-living adjustments to certain retired public employees and teachers in West Virginia. Starting July 1, 2026, retirees aged 60+ who have received retirement payments for at least five years under the Public Employees Retirement System or Teachers Retirement System would automatically receive monthly adjustments equal to the annual increase in the U.S. Bureau of Labor Statistics' consumer price index. This change directly affects eligible retirees by linking their annuity payments to inflation. The bill does not create new benefits but modifies existing retirement payments to help offset rising living costs. The proposal is currently under review by the House Finance Committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates automatic annual state spending increases for retiree benefits tied to CPI, directly expanding budget allocation for retirement programs.90% confidence

Sub-Topics Pensions

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in committee · West Virginia · Senate Feb 23, 2026

SB 1075: Funding Tobacco Use Cessation Initiative

SB 1075 creates a dedicated "Tobacco Cessation Initiative Program Special Revenue Account" in West Virginia's state treasury, managed by the Bureau for Public Health. It directs $5 million annually - starting July 2026 - from interest earned on the Revenue Shortfall Reserve Fund to fund tobacco use cessation programs. The bill specifies these funds must be used exclusively for cessation services, such as counseling and nicotine replacement therapies, administered by the Bureau for Public Health. This initiative directly affects West Virginians seeking tobacco cessation support through state-funded programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates $5M annually from interest earnings to fund tobacco cessation programs, directly supporting public health funding through dedicated budget allocation.90% confidence ✓ HealthcareSupports HealthcareAllocates $5M annually to public health tobacco cessation programs, directly funding counseling and nicotine therapies through the Bureau for Public Health.95% confidence

Sub-Topics Revenue Public Health

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