| WV | HB4028 | Pass | The purpose of this bill is to provide contactors of school facilities with a tax exemption on construction materials.
[Detail][Text][Discuss] | 2026-04-01
Approved by Governor 4/1/2026 |
| WV | HB4009 | Pass | The purpose of this bill is to create the Portable Benefit Account Act.
[Detail][Text][Discuss] | 2026-04-01
Approved by Governor 4/1/2026 |
| WV | HB4416 | Pass | The purpose of this bill is to reclassify forestry equipment as Class I property to provide tax benefits to forestry businesses by acknowledging forestry as a part of agriculture.
[Detail][Text][Discuss] | 2026-04-01
Approved by Governor 4/1/2026 |
| WV | HB4546 | Pass | The purpose of this bill is to require biennial reports for limited liability and foreign limited liability companies.
[Detail][Text][Discuss] | 2026-04-01
Approved by Governor 4/1/2026 |
| WV | HB4784 | Pass | The purpose of this bill is to extend Qualified Opportunity Zones until July 1, 2032.
[Detail][Text][Discuss] | 2026-04-01
Approved by Governor 4/1/2026 |
| WV | HB5382 | Pass | The purpose of this bill is to extend the Neighborhood Investment Program.
[Detail][Text][Discuss] | 2026-04-01
Approved by Governor 4/1/2026 |
| WV | SB194 | Pass | The purpose of this bill is to clarify the definition of a disabled veteran taxpayer.
[Detail][Text][Discuss] | 2026-03-14
Approved by Governor 4/1/2026 - House Journal |
| WV | HB4006 | Engross
Sine Die | The purpose of this bill is to foster the operations and growth of all facets of the aerospace industry in West Virginia.
[Detail][Text][Discuss] | 2026-03-14
On 3rd reading |
| WV | SB243 | Pass | The purpose of this bill is to create a credit against the severance tax to encourage private companies to assist with repair and recovery efforts following disasters in this state. The bill limits the total amount of repair and recovery effort credi...
[Detail][Text][Discuss] | 2026-03-14
Approved by Governor 4/1/2026 - House Journal |
| WV | HB4191 | Pass | The purpose of this bill is to increase the tax credit for employers providing child care for employees.
[Detail][Text][Discuss] | 2026-03-14
Became law without Governor's signature- House Journal |
| WV | SB167 | Pass | The purpose of this bill is to, upon application to the Auditor and for "good cause," allow municipalities to conduct late meetings and file late reports
[Detail][Text][Discuss] | 2026-03-14
Approved by Governor 3/17/2026 - House Journal |
| WV | SB392 | Pass | The purpose of this bill is to modify the personal income tax.
[Detail][Text][Discuss] | 2026-03-14
Approved by Governor 3/31/2026 - House Journal |
| WV | SB389 | Engross
Sine Die | The purpose of this bill is to sunset the historic rehabilitation credits in their current disperse locations in the code, provide continued eligibility to current recipients, and to replace those sections with a cohesive article that is easier to ut...
[Detail][Text][Discuss] | 2026-03-14
Communicated to House |
| WV | HB4625 | Pass | The purpose of this bill is to amend the definitions section of the excise tax on property transfers to add and clarify exemptions and what is a "person".
[Detail][Text][Discuss] | 2026-03-14
Approved by Governor 3/27/2026 - Senate Journal |
| WV | SB592 | Pass | The purpose of this bill is to create the West Virginia Short Line Railroad Modernization Act and tax credit allowed and credit limitations for short line railroad companies in West Virginia.
[Detail][Text][Discuss] | 2026-03-14
Approved by Governor 4/1/2026 - Senate Journal |
| WV | SB622 | Pass | The purpose of this bill is to extend the termination date of the Innovative Mine Safety Technology Tax Credit.
[Detail][Text][Discuss] | 2026-03-14
Approved by Governor 3/27/2026 - Senate Journal |
| WV | SB603 | Pass | The purpose of this bill is to require that one citizen member of the state's property valuation training and procedures commission have a background in or knowledge of agriculture
[Detail][Text][Discuss] | 2026-03-14
Approved by Governor 3/17/2026 - House Journal |
| WV | SB650 | Pass | The purpose of this bill is to establish that a psychiatric hospital with an average annual inpatient census patient mix of greater than 95 percent of court-ordered forensic and civil involuntary commitments from state custody or from a state-owned h...
[Detail][Text][Discuss] | 2026-03-14
Became law without Governor's signature- House Journal |
| WV | HB5364 | Pass | The purpose of this bill is reform of state board and commissions system by eliminating unnecessary, expired, or outdated board, shifting essential functions of several boards or commissions to various agencies or entities, reducing the number of mem...
[Detail][Text][Discuss] | 2026-03-14
Approved by Governor 3/27/2026 - Senate Journal |
| WV | HB5398 | Engross
Sine Die | The purpose of this bill is to allow for the receipt of the oil and gas severance tax into the Oil and Gas Abandoned Well Plugging Fund if there is not more than $6 million in unencumbered funds by September 30 of each year.
[Detail][Text][Discuss] | 2026-03-14
Communicated to Senate |
| WV | HB5412 | Engross
Sine Die | The purpose of this bill is to establish the Future-Ready Education Act, to enable local boards of education to enter into long-term contracts for textbooks resulting in fiscal savings, to expand the Mountain State Digital Literacy Program, to requir...
[Detail][Text][Discuss] | 2026-03-14
Senate requests House to concur |
| WV | HB5459 | Pass | The purpose of this bill is to bring the health care provider tax on healthcare managed care organizations into compliance with new federal regulations.
[Detail][Text][Discuss] | 2026-03-14
Approved by Governor 3/27/2026 - Senate Journal |
| WV | HB5653 | Pass | The purpose of this bill is to confirm the confidentiality of internal audit and other manuals, training materials, guidelines, thresholds, and procedures.
[Detail][Text][Discuss] | 2026-03-14
Approved by Governor 3/27/2026 - Senate Journal |
| WV | SB144 | Engross
Sine Die | The purpose of this bill is to provide for a phased in increase in the homestead exemption; provide that change to exemption contingent on passage of constitutional amendment; and repeal limitation on levy rates when appraisal results in tax increase...
[Detail][Text][Discuss] | 2026-03-05
To House Finance Committee |
| WV | SB894 | Engross
Sine Die | The purpose of this bill is reform of state board and commissions system by eliminating unnecessary, expired, or outdated board, shifting essential functions of several boards or commissions to various agencies or entities, reducing the number of mem...
[Detail][Text][Discuss] | 2026-03-05
To House Government Organization Committee |
| WV | SB1065 | Engross
Sine Die | The purpose of this bill is to simplify and consolidate WVABCA license structure and fees and provide licensees with additional services for no additional fee. Many licenses are eliminated but the purpose or activity is retained in a new license but ...
[Detail][Text][Discuss] | 2026-03-05
To House Finance Committee |
| WV | HB4981 | Engross
Sine Die | The purpose of this bill is to establish that a psychiatric hospital with an average annual inpatient census patient mix of greater than 95 percent of court-ordered forensic and civil involuntary commitments from state custody or from a state-owned h...
[Detail][Text][Discuss] | 2026-03-04
To Senate Health and Human Resources Committee |
| WV | SB400 | Pass | The purpose of this bill is to update the meaning of federal adjusted gross income and certain other terms used in the West Virginia Personal Income Tax Act; and specify effective dates.
[Detail][Text][Discuss] | 2026-03-02
Approved by Governor 3/2/2026 |
| WV | SB393 | Pass | The purpose of this bill is to amend and update §11-24-3 of the Code of West Virginia, 1931, as amended to bring terms not defined in that act into conformity with the meaning of those terms for federal income tax purposes; and specifying effectiv...
[Detail][Text][Discuss] | 2026-03-02
Approved by Governor 3/2/2026 |
| WV | SB935 | Engross
Sine Die | The purpose of this bill is to immediately eliminate the business and occupation tax exemption for certain coal-fired merchant power plants on the generating capacity of the generating units located in this state that are owned or leased by the taxpa...
[Detail][Text][Discuss] | 2026-02-26
To House Energy and Public Works Committee |
| WV | HB5474 | Intro
Sine Die | The purpose of this bill is to create of a tax incentive to encourage the continued growth of the outdoor recreation economy in West Virginia to be known as the "Gateway to the Gorge Outdoor Recreation Industry Act".
[Detail][Text][Discuss] | 2026-02-26
To House Finance Committee |
| WV | SB898 | Intro
Sine Die | The purpose of this bill is to assess certain agricultural buildings on qualified farmland at salvage value beginning January 1, 2027, and, beginning January 1, 2029, remove such buildings from ad valorem real property tax assessment altogether.
[Detail][Text][Discuss] | 2026-02-25
To Senate Finance Committee |
| WV | SB893 | Intro
Sine Die | The purpose of this bill is to encourage private investment in biochar manufacturing facilities located in this state by leveraging existing federal tax incentives through a limited, performance-based state income tax credit.
[Detail][Text][Discuss] | 2026-02-24
To Senate Finance Committee |
| WV | SB939 | Intro
Sine Die | The purpose of this bill is to encourage West Virginia businesses to replace foreign-manufactured goods with goods manufactured in West Virginia through performance-based, time-limited tax incentives that support sustained in-state production, workfo...
[Detail][Text][Discuss] | 2026-02-24
To Senate Finance Committee |
| WV | SB23 | Intro
Sine Die | The purpose of this bill is to clarify that wind power projects are not pollution control facilities for certain purposes, and providing that wind power projects are to be taxed as real property.
[Detail][Text][Discuss] | 2026-02-23
To Senate Finance Committee |
| WV | SB1058 | Intro
Sine Die | The purpose of this bill is to remove barriers to voluntary exchange and entrepreneurship in distressed areas without creating preferential treatment for specific industries or firms.
[Detail][Text][Discuss] | 2026-02-21
To Senate Economic Development Committee |
| WV | SB1018 | Intro
Sine Die | The purpose of this bill is to clarify the definition of farm for property tax assessment purposes to prevent disqualification of certain acreage in which other business activities not farming are performed.
[Detail][Text][Discuss] | 2026-02-20
To Senate Agriculture Committee |
| WV | HB4517 | Intro
Sine Die | The purpose of this bill is to maximize utility and accessibility of West Virginia's child care tax credit for employers.
[Detail][Text][Discuss] | 2026-02-18
To House Finance Committee |
| WV | SB983 | Intro
Sine Die | The purpose of this bill is to establish a centralized tax lien registry to improve tax collection efficiency, enhance transparency, support economic development, and reduce administrative burden.
[Detail][Text][Discuss] | 2026-02-18
To Senate Finance Committee |
| WV | HB5654 | Intro
Sine Die | The purpose of this bill is to exempt retirement benefits received by Natural Resources Police Officers from West Virginia personal income tax.
[Detail][Text][Discuss] | 2026-02-17
To House Finance Committee |
| WV | HB5672 | Intro
Sine Die | The purpose of this bill is to collect a state excise tax against opioid sales calculated at one cent for 100 pills multiplied by the number of overdose deaths in the most recent year based on Health Department's death certificates. The tax shall be ...
[Detail][Text][Discuss] | 2026-02-17
To House Finance Committee |
| WV | HB5675 | Intro
Sine Die | The purpose of this bill is to encourage West Virginia businesses to replace foreign-manufactured goods with goods manufactured in West Virginia through performance-based, time-limited tax incentives that support sustained in-state production, workfo...
[Detail][Text][Discuss] | 2026-02-17
To House Finance Committee |
| WV | HB5635 | Intro
Sine Die | The purpose of this bill is to create a tax credit for rehabilitation of vacant or dilapidated residential properties in coalfield counties.
[Detail][Text][Discuss] | 2026-02-17
To House Finance Committee |
| WV | HB5631 | Intro
Sine Die | The purpose of this bill is to amend the Tobacco Products Excise Tax Act; repeal discounts on tax stamps; add a definition of "Electronic smoking device"; increase taxes on tobacco products; provide that 10 percent of the revenue collected be dedicat...
[Detail][Text][Discuss] | 2026-02-16
To House Finance Committee |
| WV | HB5544 | Intro
Sine Die | The purpose of this bill is to provide for the deduction for contributions to Trump Accounts.
[Detail][Text][Discuss] | 2026-02-16
To House Finance Committee |
| WV | HB5560 | Intro
Sine Die | The purpose of this bill is to exempt PERS pensions for local law enforcement officers from state income taxes.
[Detail][Text][Discuss] | 2026-02-16
To House Finance Committee |
| WV | HB5627 | Intro
Sine Die | The purpose of this bill is to provide for a $100 tax credit per election for service by an election official to West Virginia Personal income tax liabilities. The tax credit shall not exceed $200 for any taxable year.
[Detail][Text][Discuss] | 2026-02-16
To House Finance Committee |
| WV | HB5617 | Intro
Sine Die | The purpose of this bill is to create West Virginia Job Training and Placement Act.
[Detail][Text][Discuss] | 2026-02-16
To House Finance Committee |
| WV | HB5566 | Intro
Sine Die | The purpose of this bill is to establish a centralized tax lien registry to improve tax collection efficiency, enhance transparency, support economic development, and reduce administrative burden.
[Detail][Text][Discuss] | 2026-02-16
To House Finance Committee |
| WV | HB5606 | Intro
Sine Die | The purpose of this bill is to establish the "Stay in State Tax Credit" that allows residents of this state who remain in state after graduating with an undergraduate or associate degree from a state institution to be granted a tax credit for the tot...
[Detail][Text][Discuss] | 2026-02-16
To House Education Committee |
