Plain English Breakdown
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HB5519 • 2026
Relating to creating the “West Virginia Tax Neutrality Act”
Relating to creating the “West Virginia Tax Neutrality Act”
Taxes
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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2026-02-13
H
To House Finance
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2026-02-13
H
Introduced in House
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2026-02-13
H
To Finance
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2026-02-13
H
Filed for introduction
Official Summary Text
Relating to creating the “West Virginia Tax Neutrality Act”
Current Bill Text
Read the full stored bill text
HB 5519 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 5519 History | Email Key: Green = existing Code. Red = new code to be enacted WEST VIRGINIA LEGISLATURE 2026 REGULAR SESSION Introduced House Bill 5519 By Delegate Anders [Introduced; referred to the Committee on] A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §11-21-98, relating to creating the "West Virginia Tax Neutrality Act;"; removing gains and losses from a taxpayer’s federal adjusted gross income or federal taxable income. Be it enacted by the Legislature of West Virginia: ARTICLE 1. Sound Money Tax Neutrality Act. §11-21-98. Removing capital gains and losses from a taxpayer’s federal adjusted gross income or federal taxable income. (a) As used in this section: (1) "Capital gain transaction" means a transaction that results in a: (i) Short-term capital gain; or (ii) Long-term capital gain. (2) "Long-term capital gain" is as defined in Section 1222, Internal Revenue Code. (3) "Short-term capital gain" is as defined in Section 1222, Internal Revenue Code. (b) Individuals, corporations, and fiduciaries must add to the federal adjusted gross income or federal taxable income any net capital loss from the sale or exchange of investment metal bullion and investment coins, as defined in § 11-15-9r(b) and (c), to the extent included in federal adjusted gross income or federal taxable income. (c) Individuals, corporations, and fiduciaries must subtract from federal adjusted gross income or federal taxable income any net capital gain from the sale or exchange of investment metal bullion and investment coins, as defined in § 11-15-9r(b) and (c), to the extent included in federal adjusted gross income or federal taxable income. (d) This act is effective upon enactment. NOTE: The purpose of this bill is to create the West Virginia Tax Neutrality Act. 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: