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WV SB680

Bill

Official Source

Status

Introduced

1/30/2026

Primary Sponsor

Chris Rose

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Repeals West Virginia's personal income tax (Chapter 11, Article 21) and corporate net income tax (Chapter 11, Article 24) in their entirety
  • Eliminates personal income tax on income earned on or after January 1, 2028, and corporate net income tax for taxable years beginning on or after January 1, 2028
  • Tax liabilities incurred before the repeal dates remain enforceable and collectible under prior law
  • Authorizes the State Tax Commissioner to promulgate emergency and legislative rules for transitional administration, final returns, refunds, and record retention
  • Act takes effect July 1, 2026, with the legislature citing goals of improving economic competitiveness and attracting new residents and employers

Legislative Description

Repealing personal income tax and corporate net income tax

Taxation

Last Action

To Finance

1/30/2026

Committee Referrals

Finance1/30/2026

Full Bill Text

No bill text available