The 2026 Legislative Session – Major events #1 – The Tax Cut

Nearly 3,000 bills and resolutions were introduced during the 2026 legislative session, but only 306 were passed and signed into law. Many important measures did not make it across the finish line. Over the next several posts, I will highlight some of the actions and debates that I believe will have the greatest impact on our state.

Among the most significant accomplishments of the session was Senate Bill 392, which provided additional reduction in West Virginia's personal income tax rate.

Governor Morrisey proposed a 10% income tax cut. The Senate supported the Governor's proposal, while the House Finance Committee initially opposed any additional reduction. After extensive negotiations, the Legislature ultimately agreed to a 5% income tax cut.

Governor Morrisey's strategy is clear: make West Virginia the lowest-taxed state in the region so that we can better compete for businesses, attract investment, create jobs, and retain our citizens. While Ohio, Pennsylvania, and Kentucky still have more competitive tax environments, this latest tax cut was important in making West Virginia a more attractive place to live, work, and do business.

The results of previous tax cuts have been encouraging. Income tax reductions enacted over the past four years resulted in increased overall state tax revenues. If that continues, Republicans will be able to cut more taxes during the 2027 session.

Unfortunately, Democrats and some Republicans opposed this tax cut, despite basic economics which indicates income tax cuts generally result in overall tax revenues (from all sources) remaining steady or sometimes increasing. My democrat socialist opponent, Jenny Thacker, would increase spending and taxes. That’s what socialists do, take other people’s money and spend it.

During the session, I received numerous emails from individuals stridently arguing that taxes should actually be increased. In response, I suggested that the State Treasurer establish a voluntary contribution fund for those who wished to send additional money to the state treasury.

We discussed accepting cash, checks, credit cards, money orders, gold, silver, cryptocurrency, and other assets. After careful consideration, however, we decided against accepting jewelry and furs.

I also suggested that the Treasurer provide an annual report identifying how many generous civic-minded Democrat socialists voluntarily contributed additional funds to the state's coffers. I look forward to the results. It should be enlightening.