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WV HB4101

Bill

Official Source

Status

Introduced

1/14/2026

Primary Sponsor

Elias Coop-Gonzalez

Click for details

Origin

House of Delegates

2026 Regular Session

AI Summary

  • Exempts married individuals or surviving spouses from all West Virginia state income tax beginning the year they claim a fourth dependent child and for all subsequent years they maintain that filing status
  • Defines "dependent child" using the federal tax code definition (26 U.S.C. §152(c)(1)) for qualifying children
  • Applies only to taxpayers filing as married individuals (per 26 U.S.C. §7703(a)) or surviving spouses
  • Takes effect for tax years beginning on or after January 1, 2027
  • Legislative findings cite workforce sustainability, population growth, and research on outcomes for children raised by married parents as justification for the exemption

Legislative Description

To amend the state tax code to provide an exemption from state income tax for families with four or more children

Taxation

Last Action

To House Finance

1/14/2026

Committee Referrals

Finance1/14/2026

Full Bill Text

No bill text available