| WV | HB4812 | Pass | The purpose of this bill is to cap the amount of moneys to which third party vendors or contractors who collect business and occupation taxes on behalf of cities or municipalities may be entitled to for their services.
[Detail][Text][Discuss] | 2024-03-09
Approved by Governor 3/26/24 - House Journal |
| WV | HB4850 | Pass | The purpose of this bill is to remove the sunset clause from the oil and gas personal property tax.
[Detail][Text][Discuss] | 2024-03-09
Approved by Governor 3/27/24 - House Journal |
| WV | HB4984 | Pass | Relating to repealing tax credit for employing former employees of Colin Anderson Center
[Detail][Text][Discuss] | 2024-03-09
Approved by Governor 3/22/2024 - House Journal |
| WV | HB4971 | Pass | The purpose of this bill is to limit property tax on critical materials manufacturing.
[Detail][Text][Discuss] | 2024-03-09
Approved by Governor 3/27/24 - House Journal |
| WV | HB5024 | Pass | The purpose of this bill generally relates to the personal income tax by exempting non-granter trusts administered in this state from the personal income tax.
[Detail][Text][Discuss] | 2024-03-09
Approved by Governor 3/27/24 - House Journal |
| WV | HB5261 | Pass | The purpose of this bill is to expand the definition of small arms to include the receiver or frame for purposes of taxation.
[Detail][Text][Discuss] | 2024-03-07
Approved by Governor 3/6/2024 - House Journal |
| WV | HB4722 | Engross
50% | The purpose of this bill is to create a credit against the severance tax to encourage private companies to make infrastructure improvements to highways, roads and bridges in this state. The bill limits the total amount of road and highway infrastruct...
[Detail][Text][Discuss] | 2024-03-04
Referred to Finance |
| WV | HB5157 | Pass | The purpose of this bill is to increase the tax rate imposed on certain hospitals up to the maximum amount allowed by the Centers for Medicare and Medicaid Services (CMS).
[Detail][Text][Discuss] | 2024-03-01
Approved by Governor 2/29/2024 - House Journal |
| WV | HB5399 | Engross
50% | The purpose of this bill is to modify state auditing practices and requirements to facilitate efficient financial management of volunteer and part-volunteer fire departments; directing state audit functions of these departments to the State Auditor; ...
[Detail][Text][Discuss] | 2024-02-29
To Senate Government Organization Committee |
| WV | HB4548 | Engross
50% | The purpose of this bill is to authorize application of the manufacturing investment tax credit and the manufacturing property tax adjustment credit against personal income tax.
[Detail][Text][Discuss] | 2024-02-28
To Senate Finance Committee |
| WV | HB4549 | Engross
50% | The purpose of this bill is to change the threshold jobs creation number from 300 to 50; and to making stylistic changes, which authorizes an exemption for qualified purchases of computers and computer software, primary material handling equipment, r...
[Detail][Text][Discuss] | 2024-02-28
To Senate Finance Committee |
| WV | HB4507 | Engross
50% | The purpose of this bill is to create a tax credit for improving facades in historic districts. The bill provides that individuals and corporations are entitled to a 25 percent tax credit of the replacement cost of a historic façade.
[Detail][Text][Discuss] | 2024-02-28
To Senate Finance Committee |
| WV | HB5025 | Engross
50% | This bill is being introduced at the request of the state Tax Division. The purpose of this bill is to eliminate the additional one and one-half percent interest rate for underpayments and specify an effective date.
[Detail][Text][Discuss] | 2024-02-28
To Senate Finance Committee |
| WV | HB5280 | Engross
50% | 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] | 2024-02-28
To Senate Economic Development Committee |
| WV | HB5647 | Engross
50% | The purpose of this bill is to increase and maintain the bracketed tax rates on the privilege of establishing or operating a health maintenance organization, specify effective dates, and provide a process for rates to be certified to the tax commissi...
[Detail][Text][Discuss] | 2024-02-24
To Senate Finance Committee |
| WV | HB5443 | Engross
50% | The purpose of this bill is to include in the high-technology property valuation statute the hosting and processing of electronic data as part of a data center operation and high-performance data computing to process data and perform complex computat...
[Detail][Text][Discuss] | 2024-02-19
To Senate Finance Committee |
| WV | HB4754 | Engross
50% | The purpose of this bill is to exempt the processing of beef, pork or lamb by a slaughterhouse for an individual owner of the product processed from the Consumer Sales and Service Tax.
[Detail][Text][Discuss] | 2024-02-16
To Senate Finance Committee |
| WV | HB5311 | Intro
25% | The purpose of this bill is to set the tax rate for property located in West Virginia that is owned by another state.
[Detail][Text][Discuss] | 2024-02-15
To House Finance Committee |
| WV | HB5522 | Intro
25% | The purpose of this bill is to encourage and incentivize the installation, repair, and maintenance of environmental pollution control equipment at coal-fired electric generating units located in West Virginia and that serve West Virginia residents, b...
[Detail][Text][Discuss] | 2024-02-14
To House Finance Committee |
| WV | HB5591 | Intro
25% | Relating to required modification of levy rates resulting from increased valuation yield
[Detail][Text][Discuss] | 2024-02-14
To House Judiciary Committee |
| WV | HB5574 | Intro
25% | To allow a $1,000 refundable child tax credit for all eligible for the federal tax credit
[Detail][Text][Discuss] | 2024-02-12
To House Seniors, Children, and Family Issues Committee |
| WV | HB5573 | Intro
25% | To allow a $2,000 refundable child tax credit for all eligible for the federal tax credit
[Detail][Text][Discuss] | 2024-02-12
To House Seniors, Children, and Family Issues Committee |
| WV | HB5630 | Intro
25% | Requiring that county assessors send out notice to taxpayers when their property tax increases
[Detail][Text][Discuss] | 2024-02-12
To House Finance Committee |
| WV | HB5535 | Intro
25% | The purpose of this bill is to apply an excise tax to e-cigarettes and other heated nicotine products excise tax.
[Detail][Text][Discuss] | 2024-02-09
To House Finance Committee |
| WV | HB5542 | Intro
25% | The purpose of this bill is to allow for a full rebate for the amount of taxes paid for aircraft.
[Detail][Text][Discuss] | 2024-02-09
To House Finance Committee |
| WV | HB5537 | Intro
25% | Relating to sheriff’s commission for collection of taxes
[Detail][Text][Discuss] | 2024-02-09
To House Finance Committee |
| WV | HB5547 | Intro
25% | The purpose of this bill is to provide tax credits to incentivize investments and improvements in blighted properties in West Virginia.
[Detail][Text][Discuss] | 2024-02-09
To House Finance Committee |
| WV | HB4535 | Intro
25% | The purpose of this bill is to require assessments made on or after July 1, 2025 to provide that the arithmetic means for annual production and average coal price to value coal properties shall be based upon the full calendar year immediately precedi...
[Detail][Text][Discuss] | 2024-02-08
To House Finance Committee |
| WV | HB4569 | Intro
25% | The purpose of this bill is to exempt from the sales tax all-terrain vehicles and utility terrain vehicles used as farm equipment.
[Detail][Text][Discuss] | 2024-02-08
To House Finance Committee |
| WV | HB4201 | Intro
25% | The purpose of this bill is to provide for the creation of an "EV Manufacturers Investment Credit." The bill provides for definitions. The bill establishes tier 1 eligibility, credits, and exemptions. The bill establishes tier 2 eligibility, credits,...
[Detail][Text][Discuss] | 2024-02-08
To House Finance Committee |
| WV | HB4602 | Intro
25% | The purpose of this bill is to repeal the provisions authorizing municipalities to require a municipal license when a state license is required for the same activity or purpose and to repeal municipal license taxes.
[Detail][Text][Discuss] | 2024-02-08
To House Government Organization Committee |
| WV | HB4961 | Intro
25% | The purpose of this bill is to create an incentive for employers to hire people who are pursuing a formal program of recovery from substance abuse issues by allowing the employer to claim a tax credit for employing eligible individuals, with limits b...
[Detail][Text][Discuss] | 2024-02-08
To House Finance Committee |
| WV | HB5304 | Intro
25% | The purpose of this bill is to create the Small Business Payroll Tax Credit, a three-year program establishing a tax credit for defined payroll taxes paid on up to 10,400 employee hours at a statutorily designated wage rate for new businesses with 15...
[Detail][Text][Discuss] | 2024-02-07
To House Finance Committee |
| WV | HB5489 | Intro
25% | The purpose of this bill is to repeal the tax exemption for credit unions.
[Detail][Text][Discuss] | 2024-02-06
To House Banking & Insurance Committee |
| WV | HB5052 | Intro
25% | The purpose of this bill is to increase the tax credit for employers providing child care for employees.
[Detail][Text][Discuss] | 2024-02-02
To House Finance Committee |
| WV | HB5051 | Intro
25% | 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 childcare facilities.
[Detail][Text][Discuss] | 2024-02-02
To House Finance Committee |
| WV | HB4280 | Intro
25% | The purpose of this bill is to provide a tax credit for 50% of the cost of a lifetime hunting, trapping and fishing license for veterans who have been honorably discharged from the armed services and who are certified by the Veterans Administration a...
[Detail][Text][Discuss] | 2024-02-01
To House Finance Committee |
| WV | HB4249 | Intro
25% | The purpose of this bill is to clarify that subcontractors are exempt from municipal business and occupation taxes.
[Detail][Text][Discuss] | 2024-01-31
To House Finance Committee |
| WV | HB4947 | Intro
25% | The purpose of this bill is to create the "First Time Home Buyer Savings Account Act". The bill provides for definitions. The bill creates a first time home buyer savings account. The bill provides for subtractions from federal adjusted gross income....
[Detail][Text][Discuss] | 2024-01-31
To House Finance Committee |
| WV | HB5374 | Intro
25% | The purpose of this bill is to create a Strong Family Tax Credit to eligible charitable organizations that are exempt from federal income taxation under §501(c)(3) of the Internal Revenue Code and that are located in West Virginia providing servic...
[Detail][Text][Discuss] | 2024-01-31
To House Finance Committee |
| WV | HB5392 | Intro
25% | The purpose of this bill is to eliminate the motor fuel excise tax and to replace any income from the tax with an equivalent increase in the state sales tax.
[Detail][Text][Discuss] | 2024-01-31
To House Finance Committee |
| WV | HB5382 | Intro
25% | The purpose of this bill is to require convention and visitor's bureaus to receive accreditation from an accrediting body on or before June 30, 2026, in order to be eligible for distribution of net proceeds of hotel-motel tax.
[Detail][Text][Discuss] | 2024-01-31
To House Government Organization Committee |
| WV | HB5182 | Intro
25% | The purpose of this bill is to allow for the automatic deduction of the Division of Motor Vehicles annual registration renewal fee from the rebate for the motor vehicle property tax adjustment credit to allow for renewal without having to present a r...
[Detail][Text][Discuss] | 2024-01-30
To House Finance Committee |
| WV | HB5264 | Intro
25% | The purpose of this bill is to authorize and administer optional county sales and use taxes, admission, or amusement taxes and to provide terms for said administration.
[Detail][Text][Discuss] | 2024-01-29
To House Political Subdivisions Committee |
| WV | HB5296 | Intro
25% | The purpose of this bill is to exempt wage income earned from overtime for a period of three years.
[Detail][Text][Discuss] | 2024-01-29
To House Finance Committee |
| WV | HB5220 | Intro
25% | The purpose of this bill is to authorize investigators of the criminal investigation in the criminal investigation division of the state Tax Division to carry firearms.
[Detail][Text][Discuss] | 2024-01-26
To House Judiciary Committee |
| WV | HB5215 | Intro
25% | The purpose of this bill is to provide a personal income tax exemption to all volunteer firefighters who are active on 75% of all activities and calls.
[Detail][Text][Discuss] | 2024-01-26
To House Fire Departments and Emergency Medical Services Committee |
| WV | HB5208 | Intro
25% | The purpose of this bill is to create an incentive for employers to hire people who are pursuing a formal program of recovery from substance abuse issues by allowing the employer to claim a tax credit for employing eligible individuals, with limits b...
[Detail][Text][Discuss] | 2024-01-26
To House Prevention and Treatment of Substance Abuse Committee |
| WV | HB5094 | Intro
25% | The purpose of this bill is to clarify that a wind power project is not a pollution control facility for purposes of §11-6A-1 et seq. of this code and is taxed as real property.
[Detail][Text][Discuss] | 2024-01-25
To House Energy and Manufacturing Committee |
| WV | HB5189 | Intro
25% | 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] | 2024-01-25
To House Education Committee |
