Plain English Breakdown
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SB453 • 2026
Providing tax deduction for medical payments
Providing tax deduction for medical payments
Healthcare
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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2026-01-16
S
To Finance
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2026-01-16
S
Introduced in Senate
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2026-01-16
S
To Finance
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2026-01-16
S
Filed for introduction
Official Summary Text
Providing tax deduction for medical payments
Current Bill Text
Read the full stored bill text
SB 453 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 Senate Bill 453 History | Email Key: Green = existing Code. Red = new code to be enacted WEST VIRGINIA LEGISLATURE 2026 REGULAR SESSION FISCAL NOTE Introduced Senate Bill 453 By Senator Chapman [Introduced January 16, 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 §11-21-98, relating to personal income tax; and providing for a deduction of state payments for all medical payments by an individual; and establishing rules. Be it enacted by the Legislature of West Virginia: ARTICLE 21. PERSONAL INCOME TAX. §11-21-98. Tax deduction for medical payments; rules established. (a) Establishment of tax deduction. – All payments by an individual of medical premiums, payment of medicine, visits to medical providers, mileage to and from medical providers, and copay payments for medical insurance shall be exempt from the tax imposed by this article. (b) Rules. — The Tax Commissioner may promulgate such interpretive, legislative, and procedural rules as the commissioner deems to be useful or necessary to carry out the purpose of this section and to implement the intent of the Legislature. The Tax Commissioner may promulgate emergency rules pursuant to the provisions of §29A-3-15 of this code NOTE: The purpose of this bill is to deduct payment of medical expenses from state tax payment. 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: