Repealing personal income tax and corporate net income tax

SB 680 Text

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WEST VIRGINIA LEGISLATURE
2026
REGULAR SESSION

FISCAL NOTE

Introduced
Senate Bill 680
By Senators Rose, Chapman, and Rucker
[Introduced January 30, 2026; referred
to the Committee on Finance]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding two new articles, designated §11-21B-1, §11-21B-2, §11-21B-3, §11-21B-4, §11-21B-5, §11-21B-6, §11-21B-7, and §11-21B-8, §11-24A-1, §11-24A-2, §11-24A-3, §11-24A-4, §11-24A-5, and §11-24A-6, relating to repealing the personal income tax; and repealing the corporate net income tax.
Be it enacted by the Legislature of West Virginia:

ARTICLE 21B. REPEAL OF PERSONAL INCOME TAX.

§11-21B-1. Legislative findings.

The Legislature finds that:
(1) The imposition of a personal income tax and corporate net income tax places a significant burden on individuals, families, and businesses;
(2) Eliminating these taxes will improve economic competitiveness, attract new residents and employers, and encourage job creation; and
(3) Revenue replacement and fiscal stability can be achieved through alternative tax structures, spending discipline, and economic growth.

§11-21B-2. Purpose.

The purpose of this act is to repeal the personal income tax imposed under Chapter 11, Article 21 of the West Virginia Code and the corporate net income tax imposed under Chapter 11, Article 24, and to terminate the administration and collection of such taxes.

§11-21B-3. Repeal.

Chapter 11, Article 21 of the Code of West Virginia, 1931, as amended, entitled "Personal Income Tax," is hereby repealed in its entirety.

§11-21B-4. Termination of tax liability.

(a) No personal income tax shall be imposed on income earned on or after January 1, 2028.
(b) Tax liabilities incurred for taxable years ending on or before December 31, 2027 shall remain enforceable and collectible under prior law.

§11-21B-5. Administration and final returns.

(a) The State Tax Commissioner shall prescribe forms and procedures for final returns, assessments, refunds, and audits related to taxable years ending prior to the effective date.
(b) Refunds lawfully due shall continue to be paid notwithstanding the repeal.

§11-21B-6. Conforming repeals and amendments.

All provisions of this code that reference the personal income tax or corporate net income tax, including but not limited to withholding, estimated payments, credits, penalties, interest, and administrative procedures, are hereby repealed or amended to conform with this act.

§11-21B-7. Rulemaking authority.

The State Tax Commissioner may promulgate emergency and legislative rules to implement this act, including transitional administration and record retention requirements.

§11-21B-8. Effective date.

This act shall take effect July 1, 2026, except as otherwise expressly provided herein.

ARTICLE 24A. REPEAL OF CORPORATE NET INCOME TAX.

§11-24A-1. Repeal.

Chapter 11, Article 24 of the Code of West Virginia, 1931, as amended, entitled "Corporation Net Income Tax," is hereby repealed in its entirety.

§11-24A-2. Termination of tax liability.

(a) No corporate net income tax shall be imposed for taxable years beginning on or after January 1, 2028.
(b) Liabilities incurred for taxable years beginning prior to this date shall remain enforceable and collectible under prior law.

§11-24A-3. Administration and final filings.

The State Tax Commissioner shall provide for final returns, assessments, collections, audits, and refunds as necessary to close out administration of the repealed tax.

§11-24A-4. Conforming repeals and amendments.

All provisions of this code that reference the personal income tax or corporate net income tax, including but not limited to withholding, estimated payments, credits, penalties, interest, and administrative procedures, are hereby repealed or amended to conform with this act.

§11-24A-5. Rulemaking authority.

The State Tax Commissioner may promulgate emergency and legislative rules to implement this act, including transitional administration and record retention requirements.

§11-24A-6. Effective date.

This act shall take effect July 1, 2026, except as otherwise expressly provided herein.

NOTE: The purpose of this bill is to repeal the personal income tax and the corporate net income tax.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.

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