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WV HB4024

Bill

Status

Introduced

1/15/2026

Primary Sponsor

Roger Hanshaw

Click for details

Origin

House of Delegates

2026 Regular Session

AI Summary

  • Updates West Virginia's Personal Income Tax Act to incorporate federal tax law changes made between December 31, 2024, and January 1, 2026
  • Changes the cutoff date for recognizing federal income tax amendments from January 1, 2025, to January 1, 2026
  • Makes the amendments retroactive to the extent allowable under federal income tax law
  • Preserves existing law for taxable years that began prior to January 1, 2026
  • Introduced by request of the Executive and referred to the House Committee on Finance on January 15, 2026

Legislative Description

Relating to Updating Personal Income Tax definitions

Governor -- Bills Requested By

Last Action

To House Finance

1/15/2026

Committee Referrals

Finance1/15/2026

Full Bill Text

No bill text available