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WV HB4401

Bill

Official Source

Status

Introduced

1/16/2026

Primary Sponsor

Clay Riley

Click for details

Origin

House of Delegates

2026 Regular Session

AI Summary

  • Reduces the taxable wage base for unemployment compensation from $9,500 to $8,500 per employee per calendar year
  • Applies to employer contributions to West Virginia's unemployment compensation fund
  • Effective date is July 1, 2026
  • Amends §21A-1A-28 of the West Virginia Code relating to the definition of "wages" for unemployment compensation purposes
  • Maintains alignment requirement with federal Unemployment Tax Act thresholds if federal law changes

Legislative Description

To modify the calculation of the taxable wage base.

Taxation

Last Action

To House Finance

1/16/2026

Committee Referrals

Finance1/16/2026

Full Bill Text

No bill text available