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HB4571 • 2026
Taxpayer Protection Act
Taxpayer Protection Act
Passed Legislature
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Bill History
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2026-01-20
H
To House Finance
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2026-01-20
H
Introduced in House
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2026-01-20
H
To Finance
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2026-01-20
H
Filed for introduction
Official Summary Text
Taxpayer Protection Act
Current Bill Text
Read the full stored bill text
HB 4571 Text skip navigation SENATE PRESIDENT SENATORS COMMITTEES VIDEO/AUDIO DISTRICT MAPS SENATE CLERK SENATE RULES HOUSE SPEAKER DELEGATES COMMITTEES VIDEO/AUDIO DISTRICT MAPS HOUSE CLERK HOUSE RULES HOUSE STAFF JOINT INTERIM COMMITTEES LEGISLATIVE ADMINISTRATOR LEGISLATIVE SERVICES DIVISION PUBLIC INFORMATION LEGISLATIVE AUTOMATED SYSTEMS DIVISION LEGISLATIVE AUDITOR'S OFFICE PERFORMANCE EVALUATION & RESEARCH DIVISION POST AUDIT DIVISION BUDGET DIVISION REGULATORY AND FISCAL AFFAIRS DIVISION CLAIMS COMMISSION CRIME VICTIMS RULE-MAKING REVIEW SPECIAL INVESTIGATIONS JUDICIAL COMP. COMMISSION JOINT RULES STAFF INFO BILL STATUS BILL STATUS BILL TRACKING STATE LAW WEST VIRGINIA CODE ACTS OF THE LEGISLATURE CODE OF 1931 WV CONSTITUTION US CONSTITUTION REPORTS AGENCY REPORTS AGENCY GRANT AWARDS PERFORMANCE EVALUATIONS POST AUDITS EDUCATIONAL CITIZEN’S GUIDE INTERNSHIP PROGRAM PAGE PROGRAM PUBLICATIONS PHOTO GALLERY CAPITOL HISTORY HOW A BILL BECOMES LAW CONTACT SENATE ROSTER HOUSE ROSTER PUBLIC INFO. NEWS RELEASES HELPFUL LINKS Introduced Version House Bill 4571 History | Email Key: Green = existing Code. Red = new code to be enacted WEST VIRGINIA LEGISLATURE 2026 REGULAR SESSION Introduced House Bill 4571 By Delegates Dean, Flanigan, Pritt, Shamblin, Vance, Ferrell, Stephens, Bell, Heckert, and Worrell [Introduced January 20, 2026; referred to the Committee on Finance] A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §11-21-11a, relating to taxable income of residents; and creating an "ABC" test designed to ensure that individual taxpayers are not misclassified; and clarifying when a taxpayer is not an independent contractor. Be it enacted by the Legislature of West Virginia: ARTICLE 21. PERSONAL INCOME TAX. §11-21-11a. Taxpayer Protection Act. (a) In order to prevent the misclassification of resident individual taxpayers as independent contractors and ensure the state rightfully receives taxes from employment, the Tax Commissioner shall implement an "ABC" test for an independent contractor as follows: (1) Absence of Control – Is the worker taxpayer free from the direction or control of the employer; (2) Business of Worker – Is the worker taxpayer's task unusual, with regards to the hiring employer's business; and (3) Customarily Engaged -- Is the worker taxpayer customarily independent from the employer and does the worker taxpayer have their own business identity on the open market? (b) A worker taxpayer is presumed to be an independent contractor unless a hiring entity or employer can demonstrate all three of the following: (1) The worker taxpayer is subject to the type and degree of control a business typically exercises over employees; (2) The worker taxpayer performs the work under the direction of, and is economically responsible to, the principal; and (3) The work is performed under the direction of, and is economically responsible to, the principal. NOTE: The purpose of this bill is to ensure individual taxpayers are not misclassified. Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added. Bill Status | Bill Tracking | Legacy WV Code | Bulletin Board | District Maps | Senate Roster | House Roster | Live | Blog | Jobs | Links | Home This Web site is maintained by the West Virginia Legislature's Office of Reference & Information. | Terms of Use | Webmaster | © 2026 West Virginia Legislature ** Print On Demand Name: Email: Phone: