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West VirginiaSB 3922026 Regular SessionSenateWALLET

Relating to personal income tax reduction

Sponsored By: Randy E. Smith (Republican)

Signed by Governor

§11-21-4H§11-21-4J

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 2 benefits, 0 costs, 1 mixed.

2026 West Virginia income tax and withholding

Beginning January 1, 2026, West Virginia uses a new income tax table. For single filers: up to $10,000 at 2.11%; $10,001–$25,000 at $211 plus 2.81% over $10,000; $25,001–$40,000 at $632.50 plus 3.16% over $25,000; $40,001–$60,000 at $1,106.50 plus 4.22% over $40,000; over $60,000 at $1,950.50 plus 4.58% over $60,000. Married filing separately uses half‑size brackets with the same top rate above $30,000. Nonresident withholding and composite references use 4.58% instead of 6.5% starting in 2026. Employers and withholding agents follow the new 2026 rates.

Automatic income tax cuts tied to revenue

Each August 15 beginning in 2026, the state checks revenue against an inflation‑adjusted base year of $4,293,884,754 (FY2019). If adjusted collections are higher, personal income tax rates drop by the excess divided by last year’s total income tax collections, rounded down to a whole percent. The cut applies evenly to all brackets, is capped at 10%, and starts in the second tax year after the finding. The Secretary of Revenue and the State Auditor certify the CPI and revenue numbers to the Tax Commissioner. The Tax Commissioner notifies taxpayers of any change and can propose rules to run the program.

No state tax for certain trusts

Starting with 2026 tax years, a non‑grantor trust owes no West Virginia personal income tax if it is run by a licensed private trust company created under state law. This exemption applies only to those trusts and administrators.

Sponsors & Cosponsors

Sponsor

  • Randy E. Smith

    Republican • Senate

Cosponsors

  • Mike Woelfel

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 194 • No: 96

Senate vote • 3/14/2026

Senate concurred in House amendments and passed bill (Roll No. 652)

Yes: 31 • No: 2

Senate vote • 3/14/2026

Senate reconsidered action and passed bill (Roll No. 668)

Yes: 32 • No: 2

House vote • 3/13/2026

Amendment rejected (Roll No. 525)

Yes: 15 • No: 80

House vote • 3/13/2026

Passed House (Roll No. 526)

Yes: 88 • No: 8

Senate vote • 2/20/2026

Passed Senate (Roll No. 163)

Yes: 28 • No: 4

Actions Timeline

  1. Chapter 277, Acts, Regular Session, 2026

    6/25/2026Senate

  2. Approved by Governor 3/31/2026

    3/31/2026Senate

  3. To Governor 3/18/2026

    3/18/2026Senate

  4. House Message received

    3/14/2026Senate

  5. Senate concurred in House amendments and passed bill (Roll No. 652)

    3/14/2026Senate

  6. Senate reconsidered action and passed bill (Roll No. 668)

    3/14/2026Senate

  7. Communicated to House

    3/14/2026Senate

  8. Completed legislative action

    3/14/2026Senate

  9. To Governor 3/18/2026 - Senate Journal

    3/14/2026Senate

  10. Approved by Governor 3/31/2026 - Senate Journal

    3/14/2026Senate

  11. Approved by Governor 3/31/2026 - House Journal

    3/14/2026House

  12. On 3rd reading, Special Calendar

    3/13/2026House

  13. Reported by the Clerk

    3/13/2026House

  14. Amendment reported by the Clerk

    3/13/2026House

  15. Amendment rejected (Voice vote)

    3/13/2026House

  16. Amendment withdrawn (Voice vote)

    3/13/2026House

  17. Amendment reported by the Clerk

    3/13/2026House

  18. Amendment withdrawn (Voice vote)

    3/13/2026House

  19. Amendment rejected (Roll No. 525)

    3/13/2026House

  20. Amendment reported by the Clerk

    3/13/2026House

  21. Amendment rejected (Voice vote)

    3/13/2026House

  22. Amendment reported by the Clerk

    3/13/2026House

  23. Amendment adopted (Voice vote)

    3/13/2026House

  24. Committee amendment adopted (Voice vote)

    3/13/2026House

  25. Read 3rd time

    3/13/2026House

Bill Text

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