Sen. Charles Clements

Maddy summarySB 248 creates a nonrefundable $25,000 tax credit against West Virginia state personal income taxes for eligible returning residents. It directly affects individuals who were born in West Virginia or lived/worked there for 10+ years, left for at least 10 consecutive years before 2025, and returned as residents on or after January 1, 2025. The credit reduces state income tax bills (up to $25,000 annually) and can be carried forward to future tax years but not back to prior years. The credit is available starting after December 31, 2026, and expires after December 31, 2030, with the Tax Commissioner required to verify eligibility and report usage annually.

Maddy summarySB 122 would repeal a West Virginia law requiring the State Secondary School Activities Commission (WVSSAC) to automatically allow high school transfer students to retain athletic eligibility after moving schools. This bill directly affects high school athletes who transfer between schools, as it removes a mandatory rule that previously required WVSSAC to permit their continued participation. The key provision eliminates the requirement forcing WVSSAC to modify its rules to guarantee eligibility, instead giving the commission discretion to decide whether to allow transfer students to compete. The bill does not create new eligibility rules but changes the Commission's authority to determine them.

Maddy summarySB 98 requires political action committees (PACs) in West Virginia to disclose the names and addresses of contributors who gave more than $1,000 in a calendar year to the Secretary of State. For individual contributors, this includes additional details like occupation, employer, or business information. The Secretary of State must then make this information publicly available online within five business days of receiving the disclosure. This bill directly affects PACs and their major contributors by increasing transparency in campaign funding.

Maddy summaryThis Senate Joint Resolution proposes a constitutional amendment to allow churches and religious denominations in West Virginia to incorporate, changing the current prohibition in Article VI, Section 47 of the state constitution. If approved, it would permit religious groups to form legal entities (incorporate) while maintaining existing provisions for securing church property and its use. The amendment specifically authorizes incorporation for religious organizations that choose to do so, without altering how church property is managed or transferred. It requires voter approval in the 2026 general election to take effect.

Maddy summarySB 92 creates a market-based pay enhancement for West Virginia teachers in counties where regional home prices exceed the state average. It directly affects certified teachers employed in counties where the median home price in their county plus neighboring border counties is higher than West Virginia’s statewide median. The bill calculates an annual multiplier using regional vs. state median home prices (from National Association of Realtors data), which is applied to each county’s average teacher salary to determine supplemental pay. This enhancement, added to base salaries, requires annual reporting to the State Auditor and is subject to personal income tax. The program begins July 15, 2026, with updates every five years.

Maddy summaryThis bill prohibits individuals listed on West Virginia's state sex offender registry from entering public school property, attending school events, or participating in school activities - including those involving their own children - without permission from the county superintendent. It requires parent-teacher conferences involving such individuals to be held via phone or virtual meeting instead of in person. Violating this prohibition carries penalties: a first offense is a misdemeanor (up to six months in jail), and subsequent offenses are felonies (one to five years in prison). The State Board of Education may also develop rules to implement these provisions.

Maddy summaryThe bill title "SB 3: Allowing Supreme Court discretion to create uniform pay scales" does not match the provided text. The actual document is **House Concurrent Resolution 3 (HCR 3)**, a procedural resolution requesting the Division of Highways to name specific bridges and roads in West Virginia after veterans and community figures. It lists 23 infrastructure locations (e.g., "John and Virginia Skidmore Memorial Bridge," "U.S. Army PFC Edwin L. Mackey Memorial Bridge") with geographic coordinates and dedications, seeking commemorative naming for public infrastructure. This is a non-substantive, commemorative resolution with no policy changes or mechanisms beyond naming.

Maddy summarySB 7 increases West Virginia's homestead property tax exemption from $20,000 to $40,000, reducing tax bills for eligible primary homeowners. It applies to residents aged 65 or older, or those certified as permanently and totally disabled, who meet residency requirements (such as living in the state for two consecutive years). The exemption is applied as a direct deduction from a home's assessed value, meaning no property tax is due on the first $40,000 of a home's value. The bill also updates residency rules to include exceptions for military service members and returning residents within five years.

Maddy summarySenate Bill 19 prohibits foreign governments and entities from designated countries (like China, Russia, Iran, and North Korea) from purchasing or acquiring title to real property in West Virginia, with key exceptions for U.S. citizens/residents, primary residences, and short-term leases (under 5 years). It requires existing foreign-owned properties to be sold within 180 days and mandates owners to file property details with the Department of Agriculture within 60 days. The West Virginia Attorney General enforces the law through investigations, court actions to divest property, and civil penalties. This bill directly affects foreign governments, entities controlled by them, and individuals from designated countries seeking to own real estate in West Virginia.

Maddy summarySB 5 exempts retirement income for retired West Virginia campus police officers from state personal income tax, effective July 1, 2026. This applies specifically to retirement benefits received under any qualified retirement system (including those sponsored by colleges/universities) that would otherwise be taxable under federal rules. The exemption covers all retirement income received after the effective date, including survivorship annuities. It directly affects retired campus police officers employed by West Virginia institutions of higher education. The bill amends West Virginia Code §11-21-12 to add this specific exemption to the state's tax code.