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WV HB4895
Bill
Status
Introduced
1/28/2026
Primary Sponsor
Lisa White
Click for details
AI Summary
- Creates a $2,000 state personal income tax exemption for each unborn child carried by a West Virginia resident, effective for tax years beginning January 1, 2027
- Defines "unborn child" as a member of the species homo sapiens at any stage of development who is carried in the womb and is not aborted
- Amends the existing personal exemption statute (§11-21-16) which currently allows $2,000 exemptions for dependents claimed on federal returns
- Introduced January 28, 2026, and referred to the House Committee on Finance
- Bill carries a fiscal note, indicating potential revenue impact to the state
Legislative Description
Relating to establishing an unborn child tax credit
Taxation
Last Action
To House Finance
1/28/2026
Committee Referrals
Finance1/28/2026
Full Bill Text
No bill text available