Plain English Breakdown
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SB392 • 2026
Relating to personal income tax reduction
This bill passed the Legislature and reached final enactment based on the latest official action.
The plain English breakdown is still being put together. The official documents below are already here.
These notes stay tied to the official amendment files and metadata from the legislature.
Plain English: SB392 HFA Bridges 3-12 #1 Morgan 3345 Delegate Bridges moved to amend the amendment on page 9, section 4j, by striking the entirety of section 4j and inserting in lieu thereof the following language: §11-21-4j.
Plain English: SB392 HFA Burkhammer 3-12 #1 CR 3338 Delegate Burkhammer moved to amend the amendment on page 11, after line 46 by inserting the following: “ CHAPTER 29.
Plain English: SB392 HFA Burkhammer 3-12 #1 CR 3338 Delegate Burkhammer moved to amend the amendment on page 11, after line 46 by inserting the following: “ CHAPTER 29.
Plain English: SB392 HFA Hornbuckle 3-12 #1 Altizer 3259 Delegate Hornbuckle moves to amend "SB392 HFIN AM" on page 10, Section 4j, by striking out lines 13 through 19 in their entirety and inserting in lieu thereof, the following: "Not over $25,000 0.00% of the taxable income Over $25,000 but not over $40,000 2.81% of excess over $25,000 Over $40,000 but not over $75,000 $421.50 plus 3.16% of excess over $40,000 Over $75,000 but not over $100,000 $1,527.50 plus 4.22% of excess over $75,000 Over $100,000 but not over $ 150,000 $2,582.50 plus 4.58% of excess over $100,000 Over $150,000 $4,872.50 plus 4.75% of excess over $150,000" And, On page 10, Section 4j, by striking out lines 27 through 31 in their entirety and inserting in lieu thereof, the following: "Not over $12,500 0% of the taxable income Over $12,500 but not over $20,000 2.81% of excess over $12,500 Over $20,000 but not over $37, 500 $210.75 plus 3.16% of excess over $20,000 Over $37,500 but not over $50,000 $763.75 plus 4.22% of excess over $37,500 Over $50,000 but not over $75,000 $1,291.25 plus 4.58% of excess over $50,000 Over $75,000 $2,436.25 plus 4.75% of excess over $75,000"
Plain English: SB392 HFA Hornbuckle 3-12 #1 Altizer 3259 Delegate Hornbuckle moves to amend "SB392 HFIN AM" on page 10, Section 4j, by striking out lines 13 through 19 in their entirety and inserting in lieu thereof, the following: "Not over $25,000 0.00% of the taxable income Over $25,000 but not over $40,000 2.81% of excess over $25,000 Over $40,000 but not over $75,000 $421.50 plus 3.16% of excess over $40,000 Over $75,000 but not over $100,000 $1,527.50 plus 4.22% of excess over $75,000 Over $100,000 but not over $ 150,000 $2,582.50 plus 4.58% of excess over $100,000 Over $150,000 $4,872.50 plus 4.75% of excess over $150,000" And, On page 10, Section 4j, by striking out lines 27 through 31 in their entirety and inserting in lieu thereof, the following: "Not over $12,500 0% of the taxable income Over $12,500 but not over $20,000 2.81% of excess over $12,500 Over $20,000 but not over $37, 500 $210.75 plus 3.16% of excess over $20,000 Over $37,500 but not over $50,000 $763.75 plus 4.22% of excess over $37,500 Over $50,000 but not over $75,000 $1,291.25 plus 4.58% of excess over $50,000 Over $75,000 $2,436.25 plus 4.75% of excess over $75,000"
Plain English: SB392 HFA Hornbuckle 3-12 #2 Altizer 3259 Delegate Hornbuckle moves to amend "SB392 HFIN AM" on page 9, line 55, following the period at the end of Section 4h, by striking out §11-21-4j in its entirety and inserting in lieu thereof a new section, to read as follows: "§11-21-12o.
Plain English: SB392 HFA Hornbuckle 3-12 #2 Altizer 3259 Delegate Hornbuckle moves to amend "SB392 HFIN AM" on page 9, line 55, following the period at the end of Section 4h, by striking out §11-21-4j in its entirety and inserting in lieu thereof a new section, to read as follows: "§11-21-12o.
Plain English: SB392 HFA Linville 3-12 #1 Reformed CR 3338 Delegate Linville moved to amend the amendment on page 1, by removing section 4b in its entirety from the amendment.
Plain English: SB392 HFA Linville 3-12 #1 Reformed CR 3338 Delegate Linville moved to amend the amendment on page 1, by removing section 4b in its entirety from the amendment.
Plain English: SB392 HFA Linville 3-12 #1 CR 3338 Delegate Linville moved to amend the amendment on page 1, by striking section 4b in its entirety.
Plain English: SB392 HFA Linville 3-12 #2 CR 3338 Delegate Linville moved to amend the amendment on page 11, after line 46 by inserting the following: “ CHAPTER 29.
Plain English: SB392 HFAT Criss McO Delegate Criss moves to amend the title of the bill to read as follows: Com.
Plain English: SB392 HFAT Criss McO Delegate Criss moves to amend the title of the bill to read as follows: Com.
Approved by Governor 3/31/2026
To Governor 3/18/2026
Approved by Governor 3/31/2026 - House Journal
Approved by Governor 3/31/2026 - Senate Journal
To Governor 3/18/2026 - Senate Journal
Completed legislative action
Communicated to House
Senate reconsidered action and passed bill (Roll No. 668)
Senate concurred in House amendments and passed bill (Roll No. 652)
House Message received
Communicated to Senate
Title amendment adopted (Voice vote)
Passed House (Roll No. 526)
Read 3rd time
Committee amendment adopted (Voice vote)
Amendment adopted (Voice vote)
Amendment reported by the Clerk
Amendment rejected (Voice vote)
Amendment reported by the Clerk
Amendment rejected (Roll No. 525)
Amendment withdrawn (Voice vote)
Amendment reported by the Clerk
Amendment withdrawn (Voice vote)
Amendment rejected (Voice vote)
Amendment reported by the Clerk
Reported by the Clerk
On 3rd reading, Special Calendar
Amendments pending
Read 2nd time
On 2nd reading, Special Calendar
Read 1st time
Immediate consideration
With amendment, do pass
To House Finance
To Finance
Introduced in House
House received Senate message
Ordered to House
Passed Senate (Roll No. 163)
Read 3rd time
On 3rd reading
Read 2nd time
On 2nd reading
Read 1st time
On 1st reading
Committee substitute reported
To Finance
Introduced in Senate
To Finance
Filed for introduction
Relating to personal income tax reduction
SB 392 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 Enrolled Version - Final Version Senate Bill 392 History OTHER VERSIONS - Committee Substitute (1) | Introduced Version | | Email Key: Green = existing Code. Red = new code to be enacted WEST virginia legislature 2026 regular session Enrolled Committee Substitute for Senate Bill 392 By Senators Smith (Mr. President) and Woelfel (By Request of the Executive) [Passed March 14, 2026; in effect 90 days from passage (June 12, 2026)] AN ACT to amend and reenact §11-21-4h of the Code of West Virginia, 1931, as amended; and to amend the code by adding a new section, designated §11-21-4j, relating to providing a reduction in personal income tax; modifying the effective date of future personal income tax reductions; providing for reduced graduated income tax rates; reducing the rate of tax on certain composite returns; reducing the rate of withholding tax on nonresident income; reducing the rate of withholding tax on the nonresident sale of real estate; reducing the rate of withholding on lottery winnings; applying reduced rates beginning on and after January 1, 2026; providing for contingent additional future reductions in the personal income tax rates when certain criteria have been met; and providing effective dates. Be it enacted by the Legislature of West Virginia: ARTICLE 21. PERSONAL INCOME TAX. §11-21-4h. Future personal income tax reductions. (a) For the purposes of this section, the terms defined in this section have the meanings ascribed to them unless a different meaning is clearly required by the context in which the term is used: (1) "Adjusted consumer price ratio" means the fiscal year consumer price index divided by the base year consumer price index. (2) "Adjusted general revenue fund collections" means all net general revenue fund collections minus the net general revenue fund collections related to the imposition of the taxes imposed under the provisions of §11-13A-1 et seq. of this code. (3) "Base year revenues" means actual general revenue fund collections for 2019 fiscal year, which is $4,293,884,754. (4) "Base year consumer price index" means a 12-month average of the not seasonally adjusted Consumer Price Index for all urban consumers for the months between July 2018 and June 2019. (5) " Excess fiscal year general revenue fund collections " means the positive difference from subtracting the inflation adjusted base year revenues from the adjusted general revenue fund collections from the immediately preceding fiscal year. (6) "Fiscal year consumer price index" means a 12-month average of the not seasonally adjusted Consumer Price Index for all urban consumers for the months between July and June of the immediately preceding fiscal year. (7) "Inflation adjusted base year revenues" means the base year general revenue fund collections multiplied by the adjusted consumer price ratio. (b) Future personal income tax rate reductions . — Beginning on August 15, 2026, and every August 15 thereafter, the Secretary of Revenue will determine whether the total fiscal year adjusted general revenue fund collections from the immediately preceding fiscal year are in excess of the inflation adjusted base year revenues. If the total fiscal year adjusted general revenue fund collections from the immediately preceding fiscal year are in excess of the inflation adjusted base year revenues , then there will be a reduction in the personal income tax rates as determined under this section beginning the second taxable year following the determination. (c) Determination of rate . — In order to determine the amount of a personal income tax reduction, the excess fiscal year general revenue fund collections will be divided by the amount of the immediately preceding fiscal year’s total personal income tax collections for all funds and will be rounded down to the nearest whole percentage. The amount of the percentage of reduction will be applied equally across the tax rates applicable in the tax year immediately preceding the rate reduction: Provided , That reduction in personal income tax rates may not result in an amount larger than a 10 percent reduction in the rates set forth in §11-21-4e of this code. (d) Certification of reduction . – The Secretary of Revenue and the State Auditor will certify to the Tax Commissioner that a rate change is required under this section as soon as possible after August 15 so that the Tax Commissioner may notify taxpayers of any change in personal income tax rates. The certification will provide base year revenues, the total fiscal year general revenue fund collections from the immediately preceding fiscal year, the base year consumer price index, the fiscal year consumer price index, the adjusted consumer price ratio, the amount of inflation adjusted base year revenues, the amount of excess fiscal year general revenue fund collections and the amount of the immediately preceding fiscal year’s total personal income tax collections for all funds. (e) Applicability of this section . — The provisions of this section shall be applicable in determining the rates of tax imposed by this article and shall apply for all taxable years beginning on and after January 1, 2027, and shall be in lieu of the rates of tax specified in §11-21-4j of this code. (f) Annual reports . — The Tax Commissioner shall prepare an annual report to the Joint Committee on Government and Finance detailing any relevant modifications to the personal income tax. (g) Rulemaking. — Notwithstanding any provision of this code to the contrary, the Tax Commissioner may propose rules for legislative approval in accordance with the provisions of §29A-3-1 et seq. of this code explaining and implementing this section. §11-21-4j. Rate of tax — Taxable years beginning on and after January 1, 202 6. (a) Rate of tax on individuals (except married individuals filing separate returns), individuals filing joint returns, heads of households, and estates and trusts. — For taxable years beginning on and after January 1, 2026, the tax imposed by §11-21-3 of this code on the West Virginia taxable income of every individual (except married individuals filing separate returns); every individual who is a head of a household in the determination of his or her federal income tax for the taxable year; every husband and wife who file a joint return under this article; every individual who is entitled to file his or her federal income tax return for the taxable year as a surviving spouse; and every estate and trust (except non-grantor trusts administered by licensed private trust companies created pursuant to the provisions of §31I-1-1 et seq. of this code) shall be determined in accordance with the following table: If the West Virginia taxable income is: The tax is: Not over $10,000 2.11% of the taxable income Over $10,000 but not over $25,000 $211 plus 2.81% of excess over $10,000 Over $25,000 but not over $40,000 $632.50 plus 3.16% of excess over $25,000 Over $40,000 but not over $60,000 $1,106.50 plus 4.22% of excess over $40,000 Over $60,000 $1,950.50 plus 4.58% of excess over $60,000 (b) Rate of tax on married individuals filing separate returns. — For taxable years beginning on and after January 1, 2026, in the case of husband and wife filing separate returns under this article for the taxable year, the tax imposed by §11-21-3 of this code on the West Virginia taxable income of each spouse shall be determined in accordance with the following table: If the West Virginia taxable income is: The tax is: Not over $5,000 2.11% of the taxable income Over $5,000 but not over $12,500 $105.50 plus 2.81% of excess over $5,000 Over $12,500 but not over $20,000 $316.25 plus 3.16% of excess over $12,500 Over $20,000 but not over $30,000 $553.25 plus 4.22% of excess over $20,000 Over $30,000 $975.25 plus 4.58% of excess over $30,000 (c) Rate of tax on non-grantor trusts administered by licensed private trust companies. – In the case of non-grantor trusts administered by licensed private trust companies created pursuant to §31I-1-1 et seq. of this code, there is no tax imposed by §11-21-3 of this code. (d) Effect of rates on nonresident composite and withholding obligations. — Notwithstanding any provision of this article to the contrary, for taxable years beginning on and after the date specified in subsection (e) of this section, whenever the words "six and one-half percent" appear in §11-21-51a, §11-21-71a, §11-21-71b, or §11-21-77 of this code, with relation to a tax return of, or the tax rate imposed on income of individuals, individuals filing joint returns, heads of households, and estates and trusts (except non-grantor trusts administered by licensed private trust companies created pursuant to the provisions of §31I-1-1 et seq. of this code), the stated percentage shall be changed to 4.58 percent. (e) Applicability of this section. — The provisions of this section shall be applicable in determining the rates of tax imposed by this article and shall apply for all taxable years beginning on and after January 1, 2026, and shall be in lieu of the rates of tax specified in §11-21-4i of this code. The Clerk of the Senate and the Clerk of the House of Delegates hereby certify that the foregoing bill is correctly enrolled. ............................................................... Clerk of the Senate ............................................................... Clerk of the House of Delegates Originated in the Senate. In effect 90 days from passage. ............................................................... President of the Senate ............................................................... Speaker of the House of Delegates __________ The within is ................................................ this the........................................... 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