Del. Sean Hornbuckle

Maddy summaryHB 4023 updates West Virginia's corporate net income tax definitions to align with federal tax law, ensuring state tax rules match the Internal Revenue Code. The bill specifies that state tax terms will have the same meaning as in federal law, and federal tax changes made before January 1, 2025, will be adopted for state tax purposes - though changes on or after that date will not apply. It also clarifies that references to the federal tax code include both the 1986 and 1954 codes in certain contexts. The law applies retroactively to tax years before 2025 but preserves prior tax rules for those years.

Maddy summaryHB 4016 creates a 25% state tax credit for property owners who make significant renovations to certified historic buildings in West Virginia. The credit applies to both residential and non-residential structures listed on the National Register of Historic Places or designated as contributing properties in a historic district, following federal standards for historic preservation. To qualify, renovations must meet "material rehabilitation" standards (costing at least 20% of the property’s assessed value) and be certified by the West Virginia Department of Tourism and the National Park Service. This bill replaces older, fragmented provisions with a centralized system to streamline claiming the credit and administering the program.

Maddy summaryHB 4019 would reduce West Virginia's personal income tax rates for residents and certain income types (including composite returns), effective January 1, 2026, and lower withholding tax rates on nonresident income, real estate sales, and lottery winnings. It establishes an automatic annual tax reduction mechanism: if state general revenue collections exceed inflation-adjusted base-year levels, tax rates would decrease by a percentage calculated from excess revenue (capped at 10% of current rates). The reduction is triggered by a determination made after August 15 each year by the Secretary of Revenue, based on the previous fiscal year's revenue data. These changes would apply to all West Virginia taxpayers subject to personal income tax, including residents and nonresidents with taxable income in the state.

Maddy summaryHB 4020 removes the requirement that the State Health Officer, Commissioner of the Bureau for Public Health, and Commissioner of the Bureau of Senior Services must devote their "entire time" to their roles and cannot engage in other employment. The bill amends West Virginia law to eliminate restrictions preventing these officials from holding other positions or occupations, as long as it doesn't interfere with their duties. This change aims to make these leadership roles more flexible to attract and retain qualified candidates. The bill directly affects three state health and senior services positions by modifying their appointment qualifications. (Summary based on bill text and stated purpose.)

Maddy summaryHB 4024 updates West Virginia's Personal Income Tax Act to align with federal tax law changes. It revises definitions like "federal adjusted gross income" to reflect federal tax code updates made before January 1, 2026, ensuring West Virginia tax rules follow federal changes within that timeframe. The bill affects all West Virginia taxpayers by modifying how income tax calculations and credits (like the homestead property tax credit) are determined based on federal definitions. Key provisions include retroactive application for prior tax years (while preserving prior law) and specifying that federal changes after 2025 will not be adopted by West Virginia.

Maddy summaryHB 4199 amends West Virginia's minimum wage law to ensure employees who receive gratuities (like tips) earn at least the state minimum wage per hour. It allows employers to take a credit of up to 70% of the minimum wage for gratuities received by tipped employees, but only if the employee's total earnings (base wage plus tips) meet or exceed the minimum wage for each hour worked. Employers must maintain records proving this total meets the minimum wage and provide documentation to the state upon request. The bill directly affects tipped workers and their employers in West Virginia, clarifying that tip credits cannot reduce total pay below the minimum wage.

Maddy summaryHB 4189 modifies West Virginia's Hope Scholarship program by adding income-based eligibility limits for families. It sets award percentages based on family income relative to federal poverty levels (e.g., full awards for families at or below 450% poverty, 10% for those at or below 750%). The bill also requires counties to be reimbursed for services provided to scholarship recipients and mandates parents submit tax documentation to verify income, with strict confidentiality protections. This directly affects low-to-moderate-income families seeking scholarship funds for K-12 education expenses.

Maddy summaryHB 2025 updates terminology within the Corporation Net Income Tax Act. The bill's title indicates it revises specific terms used in the tax code, but the provided context does not specify which terms were changed or how they affect taxpayers. It was approved by the governor on February 24, 2025, and became Chapter 227 of the 2025 Regular Session laws. Without details on the specific terms or provisions, a summary of its concrete policy changes cannot be provided from the available information.

Maddy summaryHB 2026 is the state's 2025-2026 operating budget bill, which was enacted into law after approval by the Governor on April 17, 2025 (becoming Chapter 37 of the 2025 Regular Session). The provided context does not include specific details about the bill's funding allocations, program changes, or direct impacts on specific agencies or populations. As a budget bill, it would establish funding levels for state agencies and programs for the upcoming fiscal year, but the exact provisions are not described in the given information. The Governor's approval with "deletions and reductions" indicates adjustments to the original proposal, though the specific changes are not detailed here.

Maddy summaryHB 2008 reorganizes West Virginia's executive branch by merging the Department of Economic Development into the Department of Commerce as its "Division of Economic Development." Starting July 1, 2025, all new hires and employees who transfer positions within the Department of Commerce (including the new Economic Development Division) will be exempt from standard civil service rules and state grievance procedures. Current employees retain their existing civil service status and grievance rights as long as they remain in their current positions. The bill also allows the Commerce Secretary to adjust employee status for federal compliance or funding requirements.