summary
Introduced
01/28/2026
01/28/2026
In Committee
01/28/2026
01/28/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
The purpose of this bill is to levy a $1 user fee on cigarettes; provide the user fee be directed to support Emergency Medical Services; and create a special revenue fund to receive funds from the created user fee.
AI Summary
This bill establishes a new user fee of $1.00 on every 20 cigarettes sold, or a proportional amount for any other quantity, to generate revenue specifically for supporting emergency medical services (EMS) agencies. To qualify for this fee, a county must have continuously provided EMS for the past 12 months on a county-wide basis and currently have an operational EMS levy, with all collected funds dedicated solely to funding EMS within that county. The bill also creates a special revenue fund within the State Treasury, called the "Emergency Medical Service Agency Fund," to receive and hold these user fee collections, ensuring that the money is exclusively used for the provision of EMS. This legislation aims to bolster the financial resources available to EMS providers by placing a dedicated tax on cigarettes.
Committee Categories
Health and Social Services
Sponsors (2)
Last Action
To Health and Human Resources (on 01/28/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=639&year=2026&sessiontype=RS&btype=bill |
| Fiscal Note - Tax & Revenue Department, WV State | http://www.wvlegislature.gov/Fiscalnotes/FN(2)/fnsubmit_recordview1.cfm?RecordID=954672636 |
| BillText | http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb639%20intr.htm&yr=2026&sesstype=RS&i=639 |
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