| WV | HB5304 | Intro
Sine Die | 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
Sine Die | 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 | SB671 | Intro
Sine Die | The purpose of this bill generally relates to tobacco products. The bill defines terms. The bill increases the tax on tobacco products other than cigarettes. The bill allocates revenue to the West Virginia Division of Tobacco Prevention. The bill rep...
[Detail][Text][Discuss] | 2024-02-06
To Senate Health and Human Resources Committee |
| WV | HB5052 | Intro
Sine Die | 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
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 childcare facilities.
[Detail][Text][Discuss] | 2024-02-02
To House Finance Committee |
| WV | SB626 | Intro
Sine Die | The purpose of this bill is to create a program to reward citizens for information on drug trafficking; to create an excise tax on opioid antagonists and test strips; create a special revenue account; to establish a program for providing rewards for ...
[Detail][Text][Discuss] | 2024-02-02
To Senate Health and Human Resources Committee |
| WV | SB619 | Intro
Sine Die | The purpose of this bill is to repeal archaic provisions of the "Fair and Equitable Property Valuation" statutes adopted in 1990.
[Detail][Text][Discuss] | 2024-02-02
To Senate Finance Committee |
| WV | HB4280 | Intro
Sine Die | 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
Sine Die | 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
Sine Die | 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
Sine Die | 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
Sine Die | 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
Sine Die | 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 | SB604 | Intro
Sine Die | 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] | 2024-01-31
To Senate Economic Development Committee |
| WV | SB397 | Intro
Sine Die | The purpose of this bill is to fully exempt both high tunnels and greenhouses from personal property taxes, whether the high tunnels or greenhouses are heated or unheated.
[Detail][Text][Discuss] | 2024-01-30
To Senate Finance Committee |
| WV | HB5182 | Intro
Sine Die | 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
Sine Die | 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
Sine Die | 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
Sine Die | 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 | SB565 | Intro
Sine Die | 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] | 2024-01-26
To Senate Economic Development Committee |
| WV | HB5215 | Intro
Sine Die | 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
Sine Die | 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
Sine Die | 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
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] | 2024-01-25
To House Education Committee |
| WV | HB5085 | Intro
Sine Die | The purpose of this bill is to create tax incentives for businesses that recycle.
[Detail][Text][Discuss] | 2024-01-25
To House Finance Committee |
| WV | HB5185 | Intro
Sine Die | The purpose of this bill is to create a tax credit for companies who donate to pregnancy and birthing centers in this state.
[Detail][Text][Discuss] | 2024-01-25
To House Seniors, Children, and Family Issues Committee |
| WV | SB552 | Intro
Sine Die | 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] | 2024-01-25
To Senate Economic Development Committee |
| WV | HB5115 | Intro
Sine Die | The purpose of this bill is to require that land assessed as farm property in West Virginia for taxation purposes be assessed at the regular rate of taxation for the preceding three years after the sale of the property for development.
[Detail][Text][Discuss] | 2024-01-25
To House Agriculture & Natural Resources Committee |
| WV | SB298 | Intro
Sine Die | Providing tax credit to certain disabled veterans for lifetime hunting, trapping, and fishing license
[Detail][Text][Discuss] | 2024-01-24
To Senate Finance Committee |
| WV | SB231 | Intro
Sine Die | Clarifying wind power projects taxation
[Detail][Text][Discuss] | 2024-01-24
To Senate Finance Committee |
| WV | SB332 | Intro
Sine Die | The purpose of this bill is to allow and regulate the operation of roadable aircraft on West Virginia highways.
[Detail][Text][Discuss] | 2024-01-23
To Senate Finance Committee |
| WV | HB5037 | Intro
Sine Die | The purpose of this bill is to establish the E-cigarette and E-cigarette Liquid Directory. The bill requires all manufacturers to obtain marketing authorization from the United States Food and Drug Administration before engaging in consumer sales in ...
[Detail][Text][Discuss] | 2024-01-23
To House Government Organization Committee |
| WV | HB5049 | Intro
Sine Die | The purpose of this bill is to tighten the transfer-tax provisions and remove the loopholes that are being used to evade the payment of transfer taxes.
[Detail][Text][Discuss] | 2024-01-23
To House Finance Committee |
| WV | HB5034 | Intro
Sine Die | The purpose of this bill is to provide a reduction of the business and occupation tax rate for companies who have 75% or more of their workforce as West Virginia residents.
[Detail][Text][Discuss] | 2024-01-23
To House Finance Committee |
| WV | SB508 | Intro
Sine Die | The purpose of this bill is to exempt from state personal income taxation Non-grantor Trusts which have a tax situs in West Virginia.
[Detail][Text][Discuss] | 2024-01-23
To Senate Finance Committee |
| WV | SB518 | Intro
Sine Die | The purpose of this bill is to exempt feminine hygiene products and diapers from state sales tax.
[Detail][Text][Discuss] | 2024-01-23
To Senate Finance Committee |
| WV | HB4989 | Intro
Sine Die | The purpose of this bill is to impose an additional 1.5% tax rate on nonresidents.
[Detail][Text][Discuss] | 2024-01-22
To House Finance Committee |
| WV | HB4954 | Intro
Sine Die | The purpose of this bill is to reduce the amount of money provided in welfare programs for individuals who can otherwise work or obtain an education.
[Detail][Text][Discuss] | 2024-01-22
To House Workforce Development Committee |
| WV | HB4944 | Intro
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] | 2024-01-19
To House Agriculture & Natural Resources Committee |
| WV | HB4901 | Intro
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] | 2024-01-18
To House Finance Committee |
| WV | SB490 | Intro
Sine Die | The purpose of this bill is to clarify that West Virginia follows a market-based approach to municipal business and occupation taxation, in line with rulings of the Supreme Court of the United States recognizing that the national economy has changed ...
[Detail][Text][Discuss] | 2024-01-18
To Senate Economic Development Committee |
| WV | HB4888 | Intro
Sine Die | The purpose of this bill is to distribute 10 percent of state revenues derived from sales tax, excise tax, severance tax, or generated by any other means be placed in General Revenue and returned to the County offices of the Division of Highways.
[Detail][Text][Discuss] | 2024-01-18
To House Technology and Infrastructure Committee |
| WV | SB208 | Intro
Sine Die | Establishing tax credit for certain physicians who locate to practice in WV
[Detail][Text][Discuss] | 2024-01-17
To Senate Finance Committee |
| WV | HB4873 | Intro
Sine Die | The purpose of this bill is to legalize the personal use and possession of cannabis by adults; providing for a county option election to allow for the production and sales in that county; providing for regulation by the Bureau of Health; authorizing ...
[Detail][Text][Discuss] | 2024-01-17
To House Health & Human Resources Committee |
| WV | SB478 | Intro
Sine Die | The purpose of this bill is to establish the Energy Intensive Industrial or Manufacturing Consumer Tax Credit.
[Detail][Text][Discuss] | 2024-01-17
To Senate Finance Committee |
| WV | HB4828 | Intro
Sine Die | The purpose of this bill is to establish that first $20,000 of taxable income not subject to personal income tax but income in excess of that amount be subject to a fixed three percent.
[Detail][Text][Discuss] | 2024-01-17
To House Finance Committee |
| WV | HB4859 | Intro
Sine Die | The purpose of this bill is to create a new real property tax category for short term rentals.
[Detail][Text][Discuss] | 2024-01-17
To House Finance Committee |
| WV | HB4865 | Intro
Sine Die | The purpose of this bill is to increase the total amount for the senior citizen homestead tax exemption and lower the threshold to 200% of federal poverty guidelines.
[Detail][Text][Discuss] | 2024-01-17
To House Finance Committee |
| WV | HB4852 | Intro
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] | 2024-01-17
To House Finance Committee |
| WV | HB4827 | Intro
Sine Die | The purpose of this bill is to remove the variable gas tax rate.
[Detail][Text][Discuss] | 2024-01-17
To House Technology and Infrastructure Committee |
