Plain English Breakdown
The plain English breakdown is still being put together. The official documents below are already here.
SB866 • 2026
Eliminating capital gains tax on gold, silver, and cryptocurrency
Eliminating capital gains tax on gold, silver, and cryptocurrency
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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2026-02-09
S
To Finance
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2026-02-09
S
Introduced in Senate
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2026-02-09
S
To Finance
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2026-02-09
S
Filed for introduction
Official Summary Text
Eliminating capital gains tax on gold, silver, and cryptocurrency
Current Bill Text
Read the full stored bill text
SB 866 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 866 History | Email Key: Green = existing Code. Red = new code to be enacted WEST VIRGINIA LEGISLATURE 2026 REGULAR SESSION FISCAL NOTE FISCAL NOTE Introduced Senate Bill 866 By Senator Tarr [Introduced February 9, 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 §11-21-80, relating to personal income tax; and exempting capital gains from gold, silver, and cryptocurrency. Be it enacted by the Legislature of West Virginia: ARTICLE 21. PERSONAL INCOME TAX. §11-21-80. Capital gain tax exemption on gold, silver and cryptocurrency. (a) For the purposes of this section: "Cryptocurrency" means a digital currency in which transactions are verified and records maintained by a decentralized system using cryptography, rather than by a centralized authority. "Precious metal bullion" means coins, bars or rounds containing primarily refined gold and silver that is marked and valued primarily by its weight, purity, and content; and (b) Gross income does not include any net capital gain derived from the exchange of precious metal bullion and cryptocurrency and shall be exempt from income tax under this article. NOTE: The purpose of this bill is to exempt capital gains tax on gold, silver, and cryptocurrency. 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: