# West Virginia HB 4245: Authorizing Certain Agencies of the Department of Revenue to Promulgate Legislative Rules West Virginia HB 4245, Authorizing Certain Agencies of the Department of Revenue to Promulgate Legislative Rules, is a 2026 Regular Session House bill sponsored by Doug Smith (Republican); status signed, last action 2026-06-29 (Chapter 219, Acts, Regular Session, 2026) (as of 2026-11-04). - Canonical: https://policyrisk.com/state-bill/WV-HB4245-2026rs - As of: 2026-11-04 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: West Virginia HB 4245 - State: West Virginia - Session: 2026 Regular Session - Title: Authorizing Certain Agencies of the Department of Revenue to Promulgate Legislative Rules - Status: signed - Chamber: House - Introduced: 2026-01-14 - Last action: 2026-06-29, Chapter 219, Acts, Regular Session, 2026 - Sponsor: Doug Smith (Republican) - Cosponsors: 0 - Subjects: §64-7-1, §64-7-2, §64-7-3, §64-7-4, §64-7-5, §64-7-6 - Touches household money: no - Roll calls: 6 (315 yes, 4 no in all) - Economic provisions PRIA read: 15 ## Summary No summary available. ## Bill overview: provisions PRIA read - Property tax credit for homeowners: benefit, high. The law keeps and clarifies an income tax credit for property taxes you pay on your home. It clarifies who counts as a spouse who can claim and how a veteran’s or eligible widowed spouse’s homestead is treated. It does not list credit amounts. - Business tax credits for jobs and R&D: benefit, high. New and updated business credits are authorized. They cover giving vehicles to low‑income workers, downstream natural gas manufacturing investments, high‑wage growth, and commercial patent activity. The rules set who qualifies and how to claim. The law does not list credit amounts. - Mental health coverage must match: benefit, medium. Health insurers must cover mental health and substance use care on par with medical care. Plans must use similar limits, approvals, and costs for both. This helps reduce surprise costs and improve access. - Fintech sandbox to test new products: benefit, medium. The state can run a fintech sandbox so new finance companies can test services with limited regulation. Firms may launch products faster. Consumers may see new options sooner. - Insurance market stability updates: benefit, medium. The state updates rules for insurance holding company systems. It also updates how insurers get balance‑sheet credit for reinsurance. These technical changes strengthen oversight and can support market stability. - Clearer rules for joint bank accounts: benefit, low. Banks must follow clear notice and handling rules for joint accounts. The rule explains how ownership and actions on the account are handled. This helps joint owners understand their rights. - Tighter rules for insurance marketing: benefit, low. Insurers must follow standards for mass marketing of property and liability insurance. Ads for accident and sickness insurance must be accurate with clear disclosures. These rules help shoppers understand coverage. - Technical fixes to mortgage and bank rules: benefit, low. The state corrects citation numbers in mortgage rules and bank terminal rules. The rules stay the same. The edits help lenders and operators find the right sections. No new fees or consumer rights are created. - Clearer rules for gambling and racing: benefit, low. The state updates rules for online bingo and raffles, interactive wagering, advance‑deposit wagering, and thoroughbred racing. Operators must follow the revised rules. Players and businesses get clearer guidance. No dates or dollar amounts are listed. - Soft drinks tax rules clarified: cost, medium. The state defines who pays the Soft Drinks Tax and how it is collected. This can raise costs for sellers or customers. The law does not list the tax rate. - New requirements for insurance workers: cost, low. Applicants for insurance producer or adjuster licenses must submit fingerprints for background checks. Licensed adjusters must follow updated qualification and conduct rules. Expect added steps and small compliance costs. - New rules for valuing timberland and utilities: mixed, medium. The state sets how timberland and managed timberland are valued for property tax. It also updates how public utility property is valued for taxes. These methods can raise or lower tax bills for owners and utilities. - Stronger ID checks for alcohol sales: mixed, low. Alcohol sellers must confirm buyers are 21 with one accepted ID. To accept a WV Mobile ID, the seller must use a DMV‑approved reader app. The buyer must share name, photo, and birthdate and the seller must match the photo. If the mobile ID cannot be validated, the sale cannot happen. - Student life insurance financing rules: mixed, low. Rules govern premium financing offers for college students who buy life insurance. You may see more offers and clearer disclosures. Financing can spread payments but adds borrowing costs. - Rules for preneed cemetery companies: mixed, low. The state sets rules for preneed cemetery companies. The rules cover licensing, records, or tax treatment for these businesses. They add clarity but may add compliance steps. ## Sponsors and cosponsors - Sponsor: Doug Smith (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-14 | Senate | Effective from passage (Roll No. 696) | pass | 31 | 0 | | | 2026-03-14 | Senate | Effective from passage (Roll No. 707) | pass | 34 | 0 | | | 2026-03-14 | Senate | Passed Senate (Roll No. 695) | pass | 30 | 1 | | | 2026-03-14 | Senate | Senate receded and passed (Roll No. 706) | pass | 33 | 1 | | | 2026-03-02 | House | Passed House (Roll No. 234) | pass | 94 | 1 | | | 2026-03-02 | House | Effective from passage (Roll No. 235) | pass | 93 | 1 | | ## Actions (47) - 2026-06-29: Chapter 219, Acts, Regular Session, 2026 (House) - 2026-04-01: Approved by Governor 4/1/2026 (House) - 2026-03-18: To Governor 3/18/2026 (House) - 2026-03-14: Read 3rd time (Senate) - 2026-03-14: Committee amendment withdrawn by unanimous consent (Senate) - 2026-03-14: Floor amendment adopted (Voice vote) (Senate) - 2026-03-14: Passed Senate (Roll No. 695) (Senate) - 2026-03-14: Title amendment adopted (Senate) - 2026-03-14: Effective from passage (Roll No. 696) (Senate) - 2026-03-14: Senate requests House to concur (Senate) - 2026-03-14: House received Senate message (House) - 2026-03-14: House refused to concur; requested Senate to recede (Voice) (House) - 2026-03-14: Communicated to Senate (House) - 2026-03-14: House Message received (Senate) - 2026-03-14: Senate receded and passed (Roll No. 706) (Senate) - 2026-03-14: Effective from passage (Roll No. 707) (Senate) - 2026-03-14: Communicated to House (Senate) - 2026-03-14: Completed legislative action (Senate) - 2026-03-14: To Governor 3/18/2026 - Senate Journal (Senate) - 2026-03-14: Approved by Governor 4/1/2026 - Senate Journal (Senate) - 2026-03-14: Approved by Governor 4/1/2026 - House Journal (House) - 2026-03-13: On 3rd reading with right to amend, com. amendment pending (Senate) - 2026-03-13: Laid over on 3rd reading 3/13/2026 with right to amend, com. amend. pending (Senate) - 2026-03-12: On 2nd reading (Senate) - 2026-03-12: Read 2nd time (Senate) - 2026-03-12: Committee amendment reported (Senate) - 2026-03-12: Deferred until foot of 2nd reading (Senate) - 2026-03-11: Reported do pass, with amendment (Senate) - 2026-03-11: Immediate consideration (Senate) - 2026-03-11: Read 1st time (Senate) - 2026-03-06: Introduced in Senate (Senate) - 2026-03-06: To Finance (Senate) - 2026-03-06: To Finance (Senate) - 2026-03-02: On 3rd reading, Special Calendar (House) - 2026-03-02: Read 3rd time (House) - 2026-03-02: Passed House (Roll No. 234) (House) - 2026-03-02: Effective from passage (Roll No. 235) (House) - 2026-03-02: Communicated to Senate (House) - 2026-02-27: On 2nd reading, Special Calendar (House) - 2026-02-27: Read 2nd time (House) - 2026-02-26: On 1st reading, Special Calendar (House) - 2026-02-26: Read 1st time (House) - 2026-02-25: By substitute, do pass (House) - 2026-01-14: Filed for introduction (House) - 2026-01-14: To Finance (House) - 2026-01-14: Introduced in House (House) - 2026-01-14: To House Finance (House) ## Bill text - Committee Substitute: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4245 sub1.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4245 sub1.pdf) - Engrossed: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4245 sub1 eng.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4245 sub1 eng.pdf) - Enrolled: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4245 sub1 enr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4245 sub1 enr.pdf) - Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4245 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4245 intr.pdf) ## Related bills - HB 4191: Relating to providing child care generally (became law) - HB 4138: Relating to persons convicted of a crime (signed) - HB 4106: Allowing constitutional carry for 18- to 20-year-olds (signed) - HB 5694: Supplemental appropriation to Department of Education, fund 0313. (signed) - HB 5353: To bring virtual currency kiosks within the purview of money transmission licensure and create disclosure requirements and daily transaction limitations for ne… (signed) - HB 4452: To remove Mortmain restrictions on religious organizations (signed) ## Sources - [Committee Substitute (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4245 sub1.htm) - [Committee Substitute (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4245 sub1.pdf) - [Engrossed (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4245 sub1 eng.htm) - [Engrossed (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4245 sub1 eng.pdf) - [Enrolled (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4245 sub1 enr.htm) - [Enrolled (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4245 sub1 enr.pdf) - [Introduced Version (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4245 intr.htm) - [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4245 intr.pdf) ## Related - [HB 4191: Relating to providing child care generally](https://policyrisk.com/state-bill/WV-HB4191-2026rs) - [HB 4138: Relating to persons convicted of a crime](https://policyrisk.com/state-bill/WV-HB4138-2026rs) - [HB 4106: Allowing constitutional carry for 18- to 20-year-olds](https://policyrisk.com/state-bill/WV-HB4106-2026rs) - [HB 5694: Supplemental appropriation to Department of Education, fund 0313.](https://policyrisk.com/state-bill/WV-HB5694-2026rs) - [HB 5353: To bring virtual currency kiosks within the purview of money transmission licen…](https://policyrisk.com/state-bill/WV-HB5353-2026rs) - [HB 4452: To remove Mortmain restrictions on religious organizations](https://policyrisk.com/state-bill/WV-HB4452-2026rs) - [West Virginia bills](https://policyrisk.com/states/west-virginia/bills) - [West Virginia state hub](https://policyrisk.com/states/west-virginia) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/WV-HB4245-2026rs (as of 2026-11-04).