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West VirginiaHB 40092026 Regular SessionHouseWALLET

Relating to the creation of the Portable Benefit Account Act

Sponsored By: Jonathan Kyle (Republican)

Signed by Governor

§31A-10-1§31A-10-2§31A-10-3

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 4 benefits, 0 costs, 0 mixed.

WV tax break for portable benefits

Beginning January 1, 2026, West Virginia lets you subtract your portable benefit plan payments from state income, if they were not already deducted on your federal return. You can also subtract amounts others paid into your account if those payments were included in your federal income. The subtraction applies in the year you pay or receive the money. This lowers your West Virginia tax bill.

WV business tax break for contributions

For tax years starting January 1, 2026, businesses can subtract portable benefit plan contributions from West Virginia taxable income if they were not deductible for federal taxes. The subtraction applies in the year the payment is made. This reduces state corporate or business income tax.

Portable benefit accounts for contractors

The law creates portable benefit accounts run by a third‑party you choose. The account is in your name and follows you from job to job. Plans can cover health insurance, income replacement, disability, life insurance, and retirement. Anyone, including app-based companies, may pay in for a contractor who lives in West Virginia or works there. You can also opt in to have part of your pay withheld, but it must be in a clear written agreement shown in the contract or invoice, and you can opt out anytime. The Division of Labor can set rules and safeguards to protect your contributions and how providers operate.

Portable benefits don’t change worker status

Payments into a portable benefits account cannot be used to say a worker is an employee. This rule applies to wage laws, unemployment, workers’ comp, state taxes, and related lawsuits. Other facts can still show an employment relationship, but these payments alone cannot.

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Sponsors & Cosponsors

Sponsor

  • Jonathan Kyle

    Republican • House

Cosponsors

  • James Robert "JB" Akers II

    Republican • House

  • Adam Burkhammer

    Republican • House

  • Sarah Drennan

    Republican • House

  • Joe Funkhouser

    Republican • House

  • David Green

    Republican • House

  • Scot C. Heckert

    Republican • House

  • Michael Hornby

    Republican • House

  • John Paul Hott

    Republican • House

  • Dean Jeffries

    Republican • House

  • Clay Riley

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 254 • No: 3

Senate vote • 3/14/2026

Senate concurred in House amendments and passed bill (Roll No. 708)

Yes: 34 • No: 0

House vote • 3/14/2026

House concurred in Senate amendment with amendment (Roll No. 701)

Yes: 95 • No: 2

Senate vote • 3/14/2026

Passed Senate (Roll No. 676)

Yes: 34 • No: 0

House vote • 2/18/2026

Passed House (Roll No. 117)

Yes: 91 • No: 1

Actions Timeline

  1. Approved by Governor 4/1/2026

    4/1/2026House

  2. To Governor 3/25/26

    3/25/2026House

  3. On 3rd reading with right to amend

    3/14/2026Senate

  4. Read 3rd time

    3/14/2026Senate

  5. Finance comm amendment withdrawn by unanimous consent

    3/14/2026Senate

  6. Banking and Insurance com amendment adopted (Voice vote)

    3/14/2026Senate

  7. Passed Senate (Roll No. 676)

    3/14/2026Senate

  8. Title amendment adopted

    3/14/2026Senate

  9. Senate requests House to concur

    3/14/2026Senate

  10. House received Senate message

    3/14/2026House

  11. House concurred in Senate amendment with amendment (Roll No. 701)

    3/14/2026House

  12. Communicated to Senate

    3/14/2026House

  13. House Message received

    3/14/2026Senate

  14. Senate concurred in House amendments and passed bill (Roll No. 708)

    3/14/2026Senate

  15. Communicated to House

    3/14/2026Senate

  16. Completed legislative action

    3/14/2026Senate

  17. To Governor 3/25/2026 - Senate Journal

    3/14/2026Senate

  18. Approved by Governor 4/1/2026 - Senate Journal

    3/14/2026Senate

  19. Approved by Governor 4/1/2026 - House Journal

    3/14/2026House

  20. On 2nd reading

    3/13/2026Senate

  21. Read 2nd time

    3/13/2026Senate

  22. Reported do pass, with amendment

    3/12/2026Senate

  23. Immediate consideration

    3/12/2026Senate

  24. Read 1st time

    3/12/2026Senate

  25. Reported do pass, with amendment, but first to Finance

    3/5/2026Senate

Bill Text

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