WV HJR21

Proposes a constitutional amendment requiring a two-thirds supermajority vote in both chambers of the West Virginia Legislature to enact any new tax or license fee or to increase existing tax or fee rates

Allows the Legislature to impose or increase taxes by simple majority vote only when necessary to pay principal and interest on state debts for which the state has pledged its faith and credit

Exempts any tax or license fee authorized by legislation enacted prior to voter ratification of this amendment

Requires the Legislature to appropriate revenues each fiscal year to pay debt principal and interest before other obligations, with state revenues applied first to debt payment if insufficient funds exist

Would be submitted to voters as "Amendment No. 1" at the 2026 general election if passed by two-thirds of each legislative house