West Virginia Code | Chapter 11 Article 21

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StateBillStatusSummary/TitleLast Actionsort icon
WVHB4009PassThe purpose of this bill is to create the Portable Benefit Account Act.
[Detail][Text][Discuss]
2026-04-01
Approved by Governor 4/1/2026
WVHB4191PassThe 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
WVSB392PassThe 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
WVSB389Engross

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
WVHB5364PassThe purpose of this bill is reform of state board and commissions system by eliminating unnecessary, expired, or outdated board, shifting essential functions of several boards or commissions to various agencies or entities, reducing the number of mem...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
WVSB894Engross

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The purpose of this bill is reform of state board and commissions system by eliminating unnecessary, expired, or outdated board, shifting essential functions of several boards or commissions to various agencies or entities, reducing the number of mem...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
WVSB400PassThe 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
WVHB4517Intro

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
WVHB5654Intro

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
WVHB5544Intro

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
WVHB5560Intro

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
WVHB5606Intro

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
WVHB5598Intro

Sine Die
The purpose of this bill is to raise the consumer sales and use tax to eight percent and repeal all personal income tax in the state.
[Detail][Text][Discuss]
2026-02-16
To House Finance Committee
WVSB646Intro

Sine Die
The purpose of this bill is to modify certain requirements for eligibility for West Virginia's Employer-Provided or Sponsored Child Care Tax Credit program.
[Detail][Text][Discuss]
2026-02-13
To Senate Finance Committee
WVHB5519Intro

Sine Die
The purpose of this bill is to create the West Virginia Tax Neutrality Act.
[Detail][Text][Discuss]
2026-02-13
To House Finance Committee
WVSB926Intro

Sine Die
The purpose of this bill is to exclude capital gains on precious metal bullion from gross income.
[Detail][Text][Discuss]
2026-02-12
To Senate Finance Committee
WVHB5391Intro

Sine Die
The purpose of this bill is to create the EMS Retirement Equity, Tax Relief, and Workforce Support Act.
[Detail][Text][Discuss]
2026-02-10
To House Finance Committee
WVSB866Intro

Sine Die
The purpose of this bill is to exempt capital gains tax on gold, silver, and cryptocurrency.
[Detail][Text][Discuss]
2026-02-09
To Senate Finance Committee
WVSB450Intro

Sine Die
The purpose of this bill is to establish the West Virginia historic rehabilitated building tax credit.
[Detail][Text][Discuss]
2026-02-04
To Senate Finance Committee
WVHB5169Intro

Sine Die
The purpose of this bill is to create a state tax deduction for parents whose children qualify for a "Trump Account," as set forth in 26 USC 530A.
[Detail][Text][Discuss]
2026-02-04
To House Finance Committee
WVHB5084Intro

Sine Die
The purpose of this bill is to repeal the non-refundable child tax credit and create and authorize a refundable child tax credit.
[Detail][Text][Discuss]
2026-02-03
To House Finance Committee
WVHB5078Intro

Sine Die
The purpose of this bill is to create and authorize a state child tax credit for eligible children.
[Detail][Text][Discuss]
2026-02-03
To House Health & Human Resources Committee
WVHB5159Intro

Sine Die
The purpose of this bill is to require lessees of West Virginia real estate who make natural resources royalty payments for in-state property to any nonresident lessor to withhold West Virginia personal income tax on natural resources royalty payment...
[Detail][Text][Discuss]
2026-02-03
To House Energy and Public Works Committee
WVHB5076Intro

Sine Die
The purpose of this bill is to establish a system to prohibit tax preparation software companies from charging taxpayers a fee to electronically file their West Virginia State tax returns.
[Detail][Text][Discuss]
2026-02-03
To House Judiciary Committee
WVSB710Intro

Sine Die
The purpose of this bill is to alleviate double taxation on foreign income at the state level. The bill sunsets the credit for income tax paid on foreign income in 2070.
[Detail][Text][Discuss]
2026-02-02
To Senate Finance Committee
WVHB5030Intro

Sine Die
The purpose of this bill relates to pension benefits which are exempt from income taxation. The bill adds Division of Natural Resources police, deputy sheriffs, full-time firefighters, and municipal police officers into the class of law-enforcement o...
[Detail][Text][Discuss]
2026-02-02
To House Finance Committee
WVHB5007Intro

Sine Die
The purpose of this bill is to create an income tax exemption for memberships to gyms in West Virginia and to set the exemption at $60 per month with a total of $720 per year.
[Detail][Text][Discuss]
2026-01-30
To House Finance Committee
WVHB4933Intro

Sine Die
The purpose of this bill is to allow a tax credit for the cost of spaying or neutering a dog or cat.
[Detail][Text][Discuss]
2026-01-29
To House Finance Committee
WVHB4927Intro

Sine Die
The purpose of this bill is to abolish personal income tax.
[Detail][Text][Discuss]
2026-01-29
To House Finance Committee
WVHB4968Intro

Sine Die
The purpose of this bill is to exempt the first $20,000 of income of resident individuals from personal income taxation.
[Detail][Text][Discuss]
2026-01-29
To House Finance Committee
WVHB4963Intro

Sine Die
The purpose of this bill is to establish an additional modification reducing federal adjusted gross income relating to taxes on tips and overtime.
[Detail][Text][Discuss]
2026-01-29
To House Finance Committee
WVHB4014Intro

Sine Die
The purpose of this bill is all related to the Workforce Readiness and Opportunity Initiatives Act including by establishing the West Virginia Micro-Credential Program, expanding the apprenticeship training tax credit, allowing for independent contra...
[Detail][Text][Discuss]
2026-01-28
To House Finance Committee
WVHB4895Intro

Sine Die
The purpose of this bill is to create a new $2,000 state income tax exemption, beginning in tax year 2027, for each unborn child carried by a resident individual.
[Detail][Text][Discuss]
2026-01-28
To House Finance Committee
WVHB4858Intro

Sine Die
The purpose of this bill relates to the tax credit for qualified rehabilitated buildings investment.
[Detail][Text][Discuss]
2026-01-28
To House Finance Committee
WVHB4883Intro

Sine Die
The purpose of this bill is to exempt personal income tax on overtime pay.
[Detail][Text][Discuss]
2026-01-28
To House Finance Committee
WVSB605Intro

Sine Die
The purpose of this bill is to establish tax credits for parents and legal guardians whose children are in a home-schooling program or private school. The bill provides for an exception. Finally, the bill provides rule-making authority.
[Detail][Text][Discuss]
2026-01-27
To Senate School Choice Committee
WVSB624Intro

Sine Die
The purpose of this bill is to extend the sunset date for modification to personal and corporate income tax for qualified opportunity zone businesses.
[Detail][Text][Discuss]
2026-01-27
To Senate Finance Committee
WVSB621Intro

Sine Die
The purpose of this bill is to provide a tax credit against the state corporate net income tax and the state personal income tax for expenditures related to the operation of existing employer-provided or sponsored child-care facilities.
[Detail][Text][Discuss]
2026-01-27
To Senate Health and Human Resources Committee
WVHB4741Intro

Sine Die
The purpose of this bill is to require lessees of West Virginia real estate who make natural resources royalty payments to withhold West Virginia personal income tax on natural resources royalty payments and provides exceptions, penalties, defines te...
[Detail][Text][Discuss]
2026-01-22
To House Energy and Public Works Committee
WVHB4665Intro

Sine Die
The purpose of this bill is to expand the state's modifications for tax reducing federal adjusted gross income to retired out-of-state police, first responders, and other retirees who show the work they performed was in the capacity of Law Enforcemen...
[Detail][Text][Discuss]
2026-01-21
To House Finance Committee
WVHB4713Intro

Sine Die
The purpose of this bill is to exempt cash tips from West Virginia personal income tax.
[Detail][Text][Discuss]
2026-01-21
To House Finance Committee
WVHB4571Intro

Sine Die
The purpose of this bill is to ensure individual taxpayers are not misclassified.
[Detail][Text][Discuss]
2026-01-20
To House Finance Committee
WVHB4112Intro

Sine Die
The purpose of this bill is to establish tax credits for parents and legal guardians whose children are in a home-schooling program or private school. The bill provides for an exception. Finally, the bill provides rule-making authority.
[Detail][Text][Discuss]
2026-01-19
To House Educational Choice Committee
WVSB492Intro

Sine Die
The purpose of this bill is to establish an additional modification reducing federal adjusted gross income relating to taxes on tips and overtime.
[Detail][Text][Discuss]
2026-01-19
To Senate Finance Committee
WVHB4513Intro

Sine Die
The purpose of this bill is to provide a pension benefits exemption from income taxation to Division of Natural Resources police, deputy sheriffs, full-time firefighters, and municipal police officers.
[Detail][Text][Discuss]
2026-01-19
To House Finance Committee
WVSB496Intro

Sine Die
The purpose of this bill is to modify the federal adjusted gross income with respect to retirement income.
[Detail][Text][Discuss]
2026-01-19
To Senate Finance Committee
WVHB4507Intro

Sine Die
The purpose of this bill is to exempt, from state income tax, salaries of law- enforcement officers, firefighters, EMS workers, and correctional officers.
[Detail][Text][Discuss]
2026-01-19
To House Finance Committee
WVSB453Intro

Sine Die
The purpose of this bill is to deduct payment of medical expenses from state tax payment.
[Detail][Text][Discuss]
2026-01-16
To Senate Finance Committee
WVSB460Intro

Sine Die
The purpose of this bill is to exempt tips and overtime from state personal income taxes to encourage economic development through workforce participation and to encourage tourism by supporting the service industry.
[Detail][Text][Discuss]
2026-01-16
To Senate Finance Committee
WVHB4347Intro

Sine Die
The purpose of this bill is to exempt income received by a full-time hourly waged paid employee as compensation for work performed in excess of 40 hours in a week and all tips and gratuities earned by any employee from West Virginia income taxation.
[Detail][Text][Discuss]
2026-01-15
To House Finance Committee
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