West Virginia Code | Chapter 11

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StanceStateBillStatusSummary/TitleLast Actionsort icon
WVSB512Intro
25%
The purpose of this bill is to clarify that solar farms are not agricultural operations or in the business of farming for purposes of agricultural production and taxation.
[Detail][Text][Discuss]
2024-02-06
To Senate Finance Committee
WVSB671Intro
25%
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
WVHB5052Intro
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
WVHB5051Intro
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
WVSB626Intro
25%
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
WVSB619Intro
25%
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
WVHB4280Intro
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
WVHB5416Intro
25%
The purpose of this bill is to incentivize independent power producers to site solar arrays on degraded land rather than prime farmland.
[Detail][Text][Discuss]
2024-02-01
To House Energy and Manufacturing Committee
WVHB4905Intro
25%
The purpose of this bill is to establish the Tourism and Commercial Opportunity Zone Tax and Tax Credit Act in order to encourage investment in business development in this state and thereby increase employment and economic development, with concomit...
[Detail][Text][Discuss]
2024-01-31
To House Finance Committee
WVHB5374Intro
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
WVHB5392Intro
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
WVSB604Intro
25%
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
WVSB397Intro
25%
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
WVHB5182Intro
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
WVHB5372Intro
25%
The purpose of this bill is to remove multiple severability clauses in the West Virginia Code.
[Detail][Text][Discuss]
2024-01-30
To House Judiciary Committee
WVHB5264Intro
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
WVHB5296Intro
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
WVHB5334Intro
25%
The purpose of this bill is to provide a personal income tax credit for homestead water wells.
[Detail][Text][Discuss]
2024-01-29
To House Agriculture & Natural Resources Committee
WVHB4567Intro
25%
The purpose of this bill is to ensure that businesses have their respective business licenses/registrations protected from revocation by the State of West Virginia for noncompliance with any mandatory mask order.
[Detail][Text][Discuss]
2024-01-26
To House Judiciary Committee
WVHB5220Intro
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
WVSB565Intro
25%
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
WVHB5215Intro
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
WVHB5208Intro
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
WVHB5094Intro
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
WVHB5205Intro
25%
The purpose of this bill is to increase the senior citizens' tax credit for property tax paid, and to expand the eligibility requirements for the credit.
[Detail][Text][Discuss]
2024-01-25
To House Finance Committee
WVHB5189Intro
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
WVHB5085Intro
25%
The purpose of this bill is to create tax incentives for businesses that recycle.
[Detail][Text][Discuss]
2024-01-25
To House Finance Committee
WVSB552Intro
25%
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
WVHB5115Intro
25%
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
WVSB549Intro
25%
The purpose of this bill is to permit investigators in the State Tax Division to carry concealed weapons.
[Detail][Text][Discuss]
2024-01-25
To Senate Government Organization Committee
WVHB5069Intro
25%
The purpose of this bill is to clarify that the proceeds of fuel purchased at marinas and boat docks in this state shall be directed to the West Virginia Division of Natural Resources Law Enforcement Division.
[Detail][Text][Discuss]
2024-01-25
To House Finance Committee
WVSB298Intro
25%
Providing tax credit to certain disabled veterans for lifetime hunting, trapping, and fishing license
[Detail][Text][Discuss]
2024-01-24
To Senate Finance Committee
WVSB231Intro
25%
Clarifying wind power projects taxation
[Detail][Text][Discuss]
2024-01-24
To Senate Finance Committee
WVHB4878Intro
25%
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]
2024-01-24
On 2nd reading, House Calendar
WVHB4881Intro
25%
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]
2024-01-24
On 2nd reading, House Calendar
WVSB332Intro
25%
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
WVHB5049Intro
25%
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
WVHB5034Intro
25%
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
WVSB508Intro
25%
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
WVSB518Intro
25%
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
WVHB4989Intro
25%
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
WVHB4944Intro
25%
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
WVHB4901Intro
25%
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
WVHB4888Intro
25%
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
WVSB208Intro
25%
Establishing tax credit for certain physicians who locate to practice in WV
[Detail][Text][Discuss]
2024-01-17
To Senate Finance Committee
WVSB478Intro
25%
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
WVHB4879Intro
25%
The purpose of this bill is to provide a credit against the personal income tax in the amount of 50% of the allowable federal child and dependent care credit, effective for tax years beginning on or after January 1, 2024.
[Detail][Text][Discuss]
2024-01-17
To House Finance Committee
WVHB4828Intro
25%
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
WVHB4859Intro
25%
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
WVHB4865Intro
25%
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
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