Sen. Randy Smith

Maddy summarySB 828 is a procedural bill that allocates unspent funds from the Department of Human Services' Medicaid State Share Fund (Fund 5090) for fiscal year 2026. It directs $174,483,090 already designated for "Medical Services" to cover ongoing Medicaid provider payments, using money remaining unappropriated after the fiscal year began. This bill does not create new policy or change eligibility - it simply ensures existing unspent Medicaid funds are used for medical services as intended. It directly affects Medicaid providers in West Virginia by securing payment for covered services.

Maddy summaryThis bill allows staff members employed at four specific West Virginia hospitals - Hopemont Hospital, Jackie Withrow Hospital, John Manchin Sr. Health Care Center, and Lakin State Hospital - to begin receiving retirement benefits before the standard retirement age. It applies to employees who were over 55 on October 21, 2025, and would have qualified for retirement under the Public Employees Retirement System if they had reached age 60 (Tier 1) or 62 (Tier 2). The bill permits these employees to draw their retirement annuity as if they had met the normal age requirement, without altering other retirement system rules. For insurance coverage purposes, these employees are considered retired once they start receiving their annuity.

Maddy summarySB 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.

Maddy summarySB 393 updates West Virginia's corporate net income tax definitions to align with federal income tax rules. It requires West Virginia to use the same meaning for tax terms as the federal Internal Revenue Code, applying changes made to federal law between 2024 and 2025 (but not after January 1, 2026). This affects corporations filing West Virginia corporate income tax returns, ensuring their state tax calculations match federal definitions. The law applies retroactively to prior tax years but preserves the existing tax law for years before 2025.

Maddy summarySB 1, the Small Business Growth Act, creates a new tax credit program administered by the West Virginia Department of Commerce to incentivize investment in small businesses. It provides insurance companies with a credit against their state premium tax equal to 15% of qualifying capital investments made by certified "growth funds" into eligible West Virginia businesses. Eligible businesses must have fewer than 250 employees and principal operations in the state, and investments are limited to 20% of a growth fund's capital authority or $7.5 million per business. The credit is claimed annually based on certified investments, with the program requiring annual reporting and prohibiting certain investment types.

Maddy summarySB 648, titled the "Strategic and Critical Resources Act," defines specific minerals (like lithium, cobalt, uranium, and others vital for national security) and establishes statewide regulations for their extraction. It prevents local governments from restricting or regulating extraction activities or facility development outside urban areas, reserving this authority for the state and federal governments. The bill also prohibits foreign adversaries (as defined by federal law) from owning, controlling, or operating facilities related to these resources. It explicitly states that federal environmental and health laws remain fully applicable, and does not affect standard business licenses or taxes. This bill directly affects mining companies, local governments, and foreign entities seeking to develop these critical resources in West Virginia.

Maddy summarySB 402 expands West Virginia's apprenticeship tax credit to $2 per hour (capped at $2,000 annually per apprentice) for wages paid to registered apprentices in construction trades, directly benefiting employers and apprentices. It creates a new West Virginia Micro-Credential Program under the Higher Education Policy Commission to support workforce training. The bill also modifies tax rules to allow deductions for contributions to and receipts from voluntary portable benefits plans, and removes proficiency exam requirements for military-trained applicants seeking professional licenses. These changes aim to increase workforce participation and simplify licensing for veterans.

Maddy summaryThis bill authorizes West Virginia county commissions to lease or permit the use of county-owned wireless towers to private entities, provided those entities meet specific security and compliance requirements. The legislation mandates that any lessee must not be associated with foreign adversaries, terrorist organizations, or entities linked to countries supporting terrorism, and must use secure cellular and cyber defense measures that do not threaten critical infrastructure like voting systems. County commissions are required to conduct due diligence before approving any tower use and are granted immunity from liability if they perform this review in good faith. Additionally, the bill prohibits counties from charging fees for tower use by public safety agencies, state departments of transportation, and other state agencies, though counties may recover actual costs for installation and maintenance.

Maddy summaryThis bill clarifies procedures for local government bodies in West Virginia to conduct late meetings and file late reports when necessary. It also revises how reduced property tax levy rates are calculated when property appraisals result in a projected tax increase of one percent or more. The law requires these bodies to automatically reduce their levy rates proportionately to offset assessment increases, unless they hold a public hearing and demonstrate that the increase is necessary. Under the new rules, local governments can raise rates above the reduced level only if total tax revenues do not exceed the previous year's amount by more than ten percent, with specific notice requirements for public hearings. The bill directly affects county commissions and municipalities by standardizing how they handle property tax adjustments and public notification processes.

Maddy summaryThis bill updates West Virginia's personal income tax definitions to align with recent federal tax changes. It specifically preserves the ability for taxpayers to deduct gaming and gambling losses on their state returns for tax years beginning on or after January 1, 2026, ensuring this deduction remains available even if federal rules change. The bill adjusts how "federal adjusted gross income" is defined for state tax purposes and sets retroactive effective dates for 2025 tax years. It directly affects West Virginia taxpayers who itemize deductions and claim gambling losses.