This amendment removes a specific rule labeled as subsection (B) from Section 2 of the bill.
West Virginia2026Enacted
HB4009
West Virginia Voluntary Portable Benefits Plan Act
Last scannedAug 22, 2026, 11:08 AM
In one sentence
This law creates a system allowing independent contractors in West Virginia to receive voluntary benefit contributions from hiring parties without those payments changing their worker status.
What it does
- Creates the Voluntary Portable Benefits Plan Act for workers classified as independent contractors under state law.
- Allows money contributed by companies or withheld from paychecks to be excluded from a West Virginia taxpayer's gross income, provided it is not already deductible on federal taxes.
- Lets independent contractors choose a third-party provider to manage accounts covering health insurance, disability, life insurance, and retirement benefits.
- States that giving benefits through this plan cannot be used as proof of an employer-employee relationship for state labor laws or lawsuits.
- Requires written agreements if any money is taken out of a worker's pay to go into these accounts.
Who it affects
- Independent contractors who live in West Virginia or perform work within the state.
- Companies and individuals that hire independent contractors, including internet-based businesses.
- Banks, investment firms, technology providers, or other entities approved by the Division of Labor to manage these accounts.
Limits and unknowns
- The law does not specify how much money must be contributed; contributions are voluntary.
- Withholdings from paychecks require an opt-in agreement and allow workers to stop them at any time.
- Tax benefits apply only if the contribution is not already deductible on federal taxes.
Plain language
Terms to know
- Independent contractor
- A person who performs services for a hiring party in exchange for pay and is classified as an independent contractor under West Virginia law (§21-5I-1).
- Hiring party
- The person or entity that hires or contracts with an independent contractor.
- Portable benefit plan provider
- A bank, investment firm, technology company, or other approved administrator chosen by the worker to manage their benefits account.
Official record
Sources
Official summary
Relating to the creation of the Portable Benefit Account Act
Official activity
Bill history
- Chapter 281, Acts, Regular Session, 2026H
- Approved by Governor 4/1/2026H
- To Governor 3/25/26H
- Approved by Governor 4/1/2026 - House JournalH
- Approved by Governor 4/1/2026 - Senate JournalS
- To Governor 3/25/2026 - Senate JournalS
- Completed legislative actionS
- Communicated to HouseS
- Senate concurred in House amendments and passed bill (Roll No. 708)S
- House Message receivedS
- Communicated to SenateH
- House concurred in Senate amendment with amendment (Roll No. 701)H
- House received Senate messageH
- Senate requests House to concurS
- Title amendment adoptedS
- Passed Senate (Roll No. 676)S
- Banking and Insurance com amendment adopted (Voice vote)S
- Finance comm amendment withdrawn by unanimous consentS
- Read 3rd timeS
- On 3rd reading with right to amendS
Changes
Amendments
6 stored
This amendment removes a specific rule labeled as subsection (B) from Section 2 of the bill.
This amendment updates the bill's title to clearly list all the new state laws it creates regarding voluntary portable benefit accounts.
This amendment updates the bill's title to list specific new laws that create voluntary portable benefit accounts, define how they work, and explain their effect on state taxes.
This amendment changes the bill's title to list new rules that help workers get training, tax breaks, and portable benefits while making it easier for veterans with military skills to get professional licenses.
This amendment changes the bill's title to describe new laws that create portable benefit accounts, expand workforce training programs, offer tax credits, and update licensing rules for veterans.