Del. Elías Coop-González

Maddy summaryHB 4555 would remove the sales tax on tax preparation services in West Virginia. This bill directly affects individuals and small businesses that pay for tax preparation assistance, as it eliminates the state sales tax currently applied to these services. The key mechanism is amending West Virginia’s tax code (§11-15-9) to explicitly exempt tax preparation services from the consumer sales and service tax, aligning them with existing exemptions for services like nonprofit educational materials. The policy change simplifies the tax burden for those seeking tax help, without altering tax rates or creating new administrative requirements.

Maddy summaryHCR 7 is a symbolic concurrent resolution designating October 14 as "Charlie Kirk Remembrance Day" in West Virginia. It commemorates Charlie Kirk, founder of Turning Point USA and a conservative youth leader who died in a 2025 campus shooting. The resolution has no policy or financial impact, as it only establishes a day of remembrance and directs a copy to Turning Point USA. This is purely a commemorative measure with no legislative mechanism or direct effect on residents.

Maddy summaryHJR 22 proposes a constitutional amendment to give the West Virginia Legislature authority to reduce or eliminate ad valorem taxes on business inventory and other tangible personal property. The amendment would allow the Legislature to set different tax rates for various property types (like vehicles or business equipment), exempt specific items from taxation, or classify property as real or personal for tax purposes. It does not change current tax rates but creates a legal framework for future legislative action. The amendment requires voter approval in the 2026 general election and must comply with existing constitutional tax rate limits.

Maddy summaryHJR 20 proposes adding a new constitutional section recognizing the Holy Bible (66 books of Old and New Testaments) as "the divinely inspired, inerrant foundational document for our society and government" and requiring its "precepts" to be given "prominence and reverence" in West Virginia's public buildings, laws, policies, and schools. If approved by voters in 2026, this amendment would formally enshrine the Bible's role in state governance and public life. The bill is currently in the House Judiciary Committee, awaiting further legislative action before a voter referendum. It does not mandate Bible instruction in schools but seeks to establish the Bible as a foundational reference for state policy.

Maddy summaryHB 4523 would move the election of West Virginia Supreme Court justices from the primary election to the general election. The bill requires justices to be elected on a nonpartisan ballot during the general election, with multiple seats handled through numbered divisions on the ballot. Voters would select one candidate per division, and the candidate receiving the most votes in each division would win the seat. This change does not alter the current method of electing justices statewide (by all voters in the state) or the vote-counting process.

Maddy summaryHB 4090 allows West Virginia county school boards to hire or accept as volunteers certified chaplains to provide support services for students, staff, and parents. The bill requires chaplains to undergo background checks like child care workers but exempts them from needing state certification or licensing. School boards must also prohibit sex offenders or child predators from serving. Chaplains are granted liability protection for actions taken in their role, unless those actions were maliciously intended to harass or intimidate. The bill directly affects public school districts across West Virginia by expanding their ability to provide spiritual support services.

Maddy summaryHB 4515 would establish rules for religious organizations leaving a denomination while keeping property. It requires a local church to get a two-thirds vote from its members to disaffiliate and mandates that the parent denomination provide a detailed financial accounting within 60 days. Property is divided into three classes: real estate (Class A) can be kept if over 50% of its costs were raised locally, movable items (Class B) go to the buyer, and financial assets (Class C) are split based on funding sources over two years. The bill aims to clarify property division during disaffiliation disputes without favoring either side.

Maddy summaryHB 4499 would change West Virginia's eminent domain law to require property owners whose land is taken for public use to receive compensation equal to twice the fair market value of the property, plus damages to any remaining property. This applies to all eminent domain cases - whether initiated by the state, local governments, or private companies - commencing after the bill's effective date. The bill specifies that fair market value would be determined using current legal standards as of the date the property is taken. It also requires initial payments in expedited cases to be based on the condemning authority's estimate of double the fair market value.

Maddy summaryHB 4448 removes exemptions that currently protect bona fide schools, public libraries, and museums from criminal charges when distributing or displaying obscene material to minors. The bill amends West Virginia law to eliminate these specific protections, meaning these institutions would no longer be shielded from prosecution under the existing obscenity statute (§61-8A-3). Previously, schools were exempt when showing material as part of approved curriculum, and libraries/museums were exempt if minors were accompanied by parents. This change directly affects how these public institutions handle materials accessible to minors. The bill does not alter other existing exemptions, such as those for medical professionals or internet service providers.

Maddy summaryHB 4380 clarifies West Virginia's business and occupation (B&O) tax rules by requiring businesses to pay taxes to each municipality where they maintain a permanent physical presence, based on revenue generated at each location. Businesses without a permanent address in a municipality or performing temporary work (e.g., one-time jobs) are exempt from paying taxes there. For revenue earned outside municipal boundaries (like in unincorporated areas), taxes are paid to the business’s primary municipality, and businesses with multiple locations must prorate revenue earned outside municipal boundaries using a consistent, auditable method. The bill also eliminates county-level B&O taxes for businesses operating solely in unincorporated areas.