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West VirginiaSB 4002026 Regular SessionSenateWALLET

Updating personal income tax definitions and provision of law relating to gaming and gambling losses

Sponsored By: Randy E. Smith (Republican)

Signed by Governor

§11-21-9

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Bill Overview

Analyzed Economic Effects

5 provisions identified: 3 benefits, 0 costs, 2 mixed.

Gambling losses still reduce WV taxes

Beginning January 1, 2026, West Virginia keeps its state adjustment for gambling losses. If you have gambling losses, you can reduce your WV taxable income the same way you could under the prior state rule, even if federal rules changed.

Personal exemptions preserved for West Virginia taxes

For tax years starting January 1, 2018, West Virginia treats federal personal exemptions as if they still existed. This keeps the prior state treatment of personal exemptions in place for your state tax calculations.

New tax rules for medical savings accounts

Employer contributions to state‑approved medical savings accounts are not treated as wages for West Virginia withholding. The accounts are not taxed as trusts under state income tax rules. But if you take a taxable withdrawal, you pay a 20% surtax on the taxable amount. The Tax Commissioner collects this surtax with your state income tax.

WV uses 2025 federal tax changes

West Virginia uses federal tax changes made after December 31, 2024 and before January 1, 2026 when you figure state taxes. Federal changes made on or after January 1, 2026 do not apply to WV returns. For tax years that began before January 1, 2026, prior WV rules stay in place unless federal law allows a retroactive change.

Senior property tax credit uses poverty guidelines

For the refundable homestead property tax credit for seniors, “low income” uses the U.S. Department of Health and Human Services poverty guidelines. This clarifies who qualifies for the credit based on income.

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Sponsors & Cosponsors

Sponsor

  • Randy E. Smith

    Republican • Senate

Cosponsors

  • Mike Woelfel

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 253 • No: 3

House vote • 2/23/2026

Effective from passage (Roll No. 157)

Yes: 93 • No: 1

House vote • 2/23/2026

Passed House (Roll No. 156)

Yes: 93 • No: 1

Senate vote • 1/29/2026

Effective from passage (Roll No. 22)

Yes: 34 • No: 0

Senate vote • 1/29/2026

Passed Senate (Roll No. 21)

Yes: 33 • No: 1

Actions Timeline

  1. Approved by Governor 3/2/2026 - House Journal

    3/2/2026House

  2. Approved by Governor 3/2/2026

    3/2/2026Senate

  3. To Governor 2/24/2026 - House Journal

    2/25/2026House

  4. House Message received

    2/24/2026Senate

  5. To Governor 2/24/2026

    2/24/2026Senate

  6. On 3rd reading, Special Calendar

    2/23/2026House

  7. Read 3rd time

    2/23/2026House

  8. Passed House (Roll No. 156)

    2/23/2026House

  9. Effective from passage (Roll No. 157)

    2/23/2026House

  10. Communicated to Senate

    2/23/2026House

  11. Completed legislative action

    2/23/2026House

  12. On 2nd reading, Special Calendar

    2/20/2026House

  13. Read 2nd time

    2/20/2026House

  14. On 1st reading, Special Calendar

    2/19/2026House

  15. Read 1st time

    2/19/2026House

  16. Do pass

    2/18/2026House

  17. House received Senate message

    1/30/2026House

  18. Introduced in House

    1/30/2026House

  19. To Finance

    1/30/2026House

  20. To House Finance

    1/30/2026House

  21. On 3rd reading

    1/29/2026Senate

  22. Read 3rd time

    1/29/2026Senate

  23. Passed Senate (Roll No. 21)

    1/29/2026Senate

  24. Effective from passage (Roll No. 22)

    1/29/2026Senate

  25. Ordered to House

    1/29/2026Senate

Bill Text

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