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WV SB673

Bill

Official Source

Status

Introduced

1/30/2026

Primary Sponsor

Robbie Morris

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Imposes an excise tax of three cents per milligram of nicotine on all electronic cigarette products, designed to be equivalent to the $1.20 per pack cigarette tax
  • Repeals the existing e-cigarette liquid tax statute (§11-17-4b) and replaces it with a new nicotine content-based tax structure
  • Establishes fallback presumptions when labeling is absent: closed systems presumed at 40mg nicotine per unit, open systems at 6mg per milliliter
  • Dedicates all net tax revenues to a special fund for the Public Employees Insurance Agency (PEIA) to reduce or stabilize employee health insurance premium costs
  • Takes effect July 1, 2026, with annual reporting required to the Joint Committee on Government and Finance on revenue use and impact on employee premiums

Legislative Description

Increasing tax on vapes and e-cigarettes

Taxation

Last Action

To Finance

1/30/2026

Committee Referrals

Finance1/30/2026

Full Bill Text

No bill text available