| WV | SB462 | 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] | 2024-04-23
Chapter 252, Acts, Regular Session, 2024 |
| WV | SB483 | 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] | 2024-04-23
Chapter 253, Acts, Regular Session, 2024 |
| WV | SB679 | Pass | The purpose of this bill is to regulate select plant-based derivatives, including hemp-derived cannabinoid products and regulation of kratom. The bill amends the short title; clarifies findings; defines terms; requires permits to manufacture, process...
[Detail][Text][Discuss] | 2024-04-23
Chapter 3, Acts, Regular Session, 2024 |
| WV | SB803 | Pass | The purpose of this bill is to provide that real property occupied by an immediate family member or former spouse of the owner exclusively for residential purposes be included in class two for assessment and taxation purposes; and further defines "im...
[Detail][Text][Discuss] | 2024-04-23
Chapter 254, Acts, Regular Session, 2024 |
| WV | SB858 | Pass | The purpose of this bill is to clarify that taxpayers must begin the process of requesting reconsideration of property valuation, classification or taxability with their county assessor's office. This request may be in writing, in person or over the ...
[Detail][Text][Discuss] | 2024-04-23
Chapter 255, Acts, Regular Session, 2024 |
| WV | SB873 | Pass | Schedule for tax installment payments
[Detail][Text][Discuss] | 2024-04-23
Chapter 256, Acts, Regular Session, 2024 |
| WV | HB4274 | Pass | The purpose of this bill is to rename the Department of Health and Human Resources.This bill was recommended for passage during the 2024 legislative session by the Legislative Oversight Commission of Health and Human Resources Accountability.
[Detail][Text][Discuss] | 2024-04-22
Chapter 149, Acts, Regular Session, 2024 |
| 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] | 2024-04-22
Chapter 257, Acts, Regular Session, 2024 |
| WV | HB4880 | Pass | The purpose of this bill is to provide that the personal income tax decreasing modification for 100% of social security income shall no longer be subject to the restriction that such decreasing modification be allowable only when the federal adjusted...
[Detail][Text][Discuss] | 2024-04-22
Chapter 258, Acts, Regular Session, 2024 |
| WV | HB4984 | Pass | Relating to repealing tax credit for employing former employees of Colin Anderson Center
[Detail][Text][Discuss] | 2024-04-22
Chapter 53, Acts, Regular Session, 2024 |
| WV | HB4971 | Pass | The purpose of this bill is to limit property tax on critical materials manufacturing.
[Detail][Text][Discuss] | 2024-04-22
Chapter 259, Acts, Regular Session, 2024 |
| WV | HB5013 | Pass | The purpose of this bill is to amend the definition of managed timberland to include certain parcels of land that are within a subdivision as long as they are managed for timber production and harvesting.
[Detail][Text][Discuss] | 2024-04-22
Chapter 132, Acts, Regular Session, 2024 |
| 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] | 2024-04-22
Chapter 260, Acts, Regular Session, 2024 |
| 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] | 2024-04-22
Chapter 261, Acts, Regular Session, 2024 |
| WV | HB5294 | Pass | The purpose of this bill is to revise and update the code regulating farm wineries in West Virginia to allow the state's farm winery industry to be more competitive with farm wineries in adjacent states.
[Detail][Text][Discuss] | 2024-04-22
Chapter 9, Acts, Regular Session, 2024 |
| 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] | 2024-04-22
Chapter 262, Acts, Regular Session, 2024 |
| WV | SB683 | Veto | The purpose of this bill is to amend the definition of "alternative fuel" under the Motor Fuel Excise Tax.
[Detail][Text][Discuss] | 2024-03-09
Vetoed by Governor 3/27/24 - 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 | HB5134 | Engross
50% | The purpose of this bill is to provide for a deceased disabled veteran real property exemption for widowed spouses.
[Detail][Text][Discuss] | 2024-03-04
Referred to Finance |
| 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 | SB822 | Intro
25% | The purpose of this bill is to balance the interests of current landowners and future landowners to ensure surface, minerals, and forest land may be developed for future economic gain by limiting use restrictions for forest carbon capture and sequest...
[Detail][Text][Discuss] | 2024-02-28
Removed from calendar by Rules 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 | HB4705 | Intro
25% | The purpose of this bill is to return to the Division of Highways the sales tax collected from contractors for materials used in Highways construction and maintenance projects. If the contractors' sales tax is going to the general revenue, DOH is pay...
[Detail][Text][Discuss] | 2024-02-22
To House Finance Committee |
| WV | SB395 | Intro
25% | The purpose of this bill is to modify the valuation of industrial property and natural resources by the Tax Commissioner. The bill makes technical corrections. Finally, the bill removes a sunset provision.
[Detail][Text][Discuss] | 2024-02-19
Referred to Rules on 3rd reading |
| 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 | SB863 | Intro
25% | The purpose of this bill is to provide a new definition in the Tobacco Products Excise Tax Act on heated nicotine products.
[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 | SB758 | Intro
25% | The purpose of this bill is to prohibit obligating local fiscal bodies beyond one year, subject to exceptions.
[Detail][Text][Discuss] | 2024-02-16
To Senate Finance Committee |
| WV | SB801 | Intro
25% | The purpose of this bill is to establish a tax on the production of electricity from wind and solar collection for distribution to the counties to be distributed to the volunteer fire departments in that county.
[Detail][Text][Discuss] | 2024-02-15
To Senate Economic Development 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 | SB351 | Engross
50% | 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] | 2024-02-13
To House Finance 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 | SB737 | Intro
25% | The purpose of this bill is to eliminate the exemption from taxation of state-owned real property within the counties.
[Detail][Text][Discuss] | 2024-02-09
To Senate 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 | 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 | SB564 | Intro
25% | The purpose of this bill is to eliminate requirement that the credit base be limited to wages paid to apprentices in the construction trades and specifying an effective date.
[Detail][Text][Discuss] | 2024-02-08
To Senate Finance Committee |
| WV | SB617 | Intro
25% | 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] | 2024-02-08
To Senate 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 |
