WV SB860

Creates the "Tobacco Cessation Initiative Program Special Revenue Account" in the State Treasury, administered by the Director of the Bureau for Public Health

Requires $5 million to be transferred annually to the account starting July 30, 2025, funded from interest and returns earned on the Revenue Shortfall Reserve Fund – Part B

Account balances, including accrued interest, do not revert to the General Revenue Fund at fiscal year end but remain available for tobacco cessation purposes

Expenditures from the account require legislative appropriation, except for fiscal year ending June 30, 2025, when spending is authorized directly from collections