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 create a new $2,000 state income tax exemption, beginning in tax year 2027, for each unborn child carried by a resident individual.
AI Summary
This bill establishes a new state income tax exemption of $2,000 for each unborn child carried by a resident individual, beginning with tax years starting on or after January 1, 2027. The bill defines an "unborn child" as a member of the human species, at any stage of development, carried in the womb and not aborted, and this exemption is in addition to existing personal exemptions allowed for federal income tax purposes.
Committee Categories
Budget and Finance
Sponsors (11)
Lisa White (R)*,
Chris Anders (R),
Jim Butler (R),
Elias Coop-Gonzalez (R),
Henry Dillon (R),
Mike Hite (R),
Tresa Howell (R),
Jonathan Pinson (R),
Bill Ridenour (R),
Bryan Ward (R),
Evan Worrell (R),
Last Action
To House Finance (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=4895&year=2026&sessiontype=RS&btype=bill |
| Fiscal Note - Tax & Revenue Department, WV State | http://www.wvlegislature.gov/Fiscalnotes/FN(2)/fnsubmit_recordview1.cfm?RecordID=955096415 |
| BillText | http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb4895%20intr.htm&yr=2026&sesstype=RS&i=4895 |
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