Institute on Taxation and Economic Policy (ITEP)

West Virginia

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State Rundown 8/13: Income Tax Elimination Fails in Missouri

• By ITEP Staff

In a win for Missouri workers and families, voters overwhelmingly rejected a proposed amendment that would have allowed lawmakers to replace the state's income tax with increased or expanded sales taxes.

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State-by-State Tax Expenditure Reports

• By ITEP Staff

Below is a list of tax expenditure reports published in the states.

State Tax Watch 2026

• By ITEP Staff

ITEP tracks tax discussions in legislatures across the country and uses our unique data capacity to analyze the revenue, distributional, and racial and ethnic impacts of many of these proposals. State Tax Watch offers the latest news and movement from each state.

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State Rundown 3/18: New Mexico Enacts Most Significant Corporate Tax Reform of the Year

• By ITEP Staff

As states lawmakers continue to weigh their linkages to the federal tax code in light of the recent federal tax law, New Mexico provides a blueprint for limiting multinational corporate tax avoidance.

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State Rundown 3/4: Budget Realities Set In

• By ITEP Staff

As many state legislative sessions near or cross the halfway point, lawmakers are facing tough choices.

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State Rundown 2/25: Sausage-Making Season Is Upon Us

• By ITEP Staff

National Sausage Month isn’t until October, but now is the time of year when state lawmakers are really diving into their sausage-making processes, as separate legislative houses and oftentimes political parties send competing bills, budgets, and visions back and forth to grind out their differences.

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State Rundown 2/19: Necktie (NCTI) Offers a Way Out of a Knotty Situation

• By ITEP Staff

State lawmakers are grappling with a range of challenges as their fiscal outlooks deteriorate, federal tax enforcement wanes (after the Trump administration cut the IRS workforce by 25 percent), and a rewritten federal tax code sends states scrambling to decide what changes they might want to make in their own codes.

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State Rundown 2/11: This Valentine’s Day, Conscious Decoupling Is Our Love Language

• By ITEP Staff

While some may be excited for a romantic Valentine’s Day this weekend, many state lawmakers are breaking up and decoupling from recent federal tax changes that are poised to leave states with revenue shortfalls – much like a bad date who forgets their wallet and asks you to pick up the tab.

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State Rundown 1/7: New Year, New Opportunities for Progressive Revenue

• By ITEP Staff

As we kick off a new year, several states are facing revenue shortfalls. Some lawmakers are approaching the challenge with sustainable and equitable solutions.

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State Rundown 11/24: States Say ‘No Thank You’ to Federal Tax Cuts Reducing State Revenue

• By ITEP Staff

Lawmakers in two more states have wisely said “no thank you” to federal tax cuts that would have flowed through to their state tax codes and undermined funding for their priorities

West Virginia Center on Budget & Policy: “One Big Beautiful Bill’s” Tax Provisions a Bad Deal for WV (Unless You’re Rich)

• By ITEP Staff

Proponents of the “One Big Beautiful Bill” (HR 1), including all four of West Virginia’s members of Congress, have repeatedly touted the tax provisions of the legislation as benefiting most or all West Virginia families. The WVCBP has already covered in detail how the SNAP and Medicaid provisions of HR 1 are particularly harmful for West Virginians […]

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State Rundown 9/18: Lawmakers Confront Revenue Loss from Federal Policy Changes

• By ITEP Staff

Some states are trying to avoid revenue loss while others are welcoming it and doubling down.

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Trump’s Tax Law Clobbers State Budgets. Now’s the Time to Prepare.

• By ITEP Staff

The Trump megabill hands the richest 1% a trillion-dollar windfall while gutting funding for health care, education, and disaster relief — leaving communities to pick up the pieces. State and local leaders must step up, tax the wealthiest fairly, and safeguard the essentials that keep America healthy, educated, and safe.

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Sales Tax Holidays Miss the Mark When it Comes to Effective Sales Tax Reform

• By Miles Trinidad

Sales tax holidays are often marketed as relief for everyday families, but they do little to address the deeper inequities of regressive sales taxes. In 2025, 18 states offer these holidays at a collective cost of $1.3 billion.

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How Much Would Every Family in Every State Get if the Megabill’s Tax Cuts Given to the Rich Had Instead Been Evenly Divided?

• By Michael Ettlinger

If instead of giving $117 billion to the richest 1 percent, that money had been evenly divided among all Americans, we'd each get $343 - or nearly $1,400 for a family of four.

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Analysis of Tax Provisions in the Trump Megabill as Signed into Law: National and State Level Estimates

• By Steve Wamhoff, Carl Davis, Joe Hughes, Jessica Vela

President Trump has signed into law the tax and spending “megabill” that largely favors the richest taxpayers and provides working-class Americans with relatively small tax cuts that will in many cases be more than offset by Trump's tariffs.

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Trump Megabill Will Give $117 Billion in Tax Cuts to the Top 1% in 2026. How Much In Your State?

• By Michael Ettlinger

The predominant feature of the tax and spending bill working its way through Congress is a massive tax cut for the richest 1 percent — a $114 billion benefit to the wealthiest people in the country in 2026 alone.

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How Much Do the Top 1% in Each State Get from the Trump Megabill?

• By Carl Davis

The Senate tax bill under debate right now would bring very large tax cuts to very high-income people. In total, the richest 1 percent would receive $114 billion in tax cuts next year alone. That would amount to nearly $61,000 for each of these affluent households.

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With Fiscal Uncertainty Looming, Louisiana Senate Did the Right Thing on Tax Bills

• By Neva Butkus

If you find yourself in a hole, stop digging. This is exactly what Louisiana Senators did when they rejected two tax-cut bills that would have created a billion-dollar shortfall in the coming fiscal years.

West Virginia Center on Budget & Policy: Big Beautiful Bill’s Tax Cuts Overwhelmingly Favor the Wealthiest in West Virginia Even Before Accounting for Tariffs and Benefit Cuts

• By ITEP Staff

Earlier this month the U.S. House of Representatives passed a major new tax and spending bill that not only represents the largest cuts to Medicaid and SNAP in history, taking away SNAP and Medicaid benefits from millions of recipients including tens of thousands in West Virginia, but also includes tax provisions that would overwhelmingly favor the richest taxpayers in […]

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Analysis of Tax Provisions in the House Reconciliation Bill: National and State Level Estimates

• By Carl Davis, Jessica Vela, Joe Hughes, Steve Wamhoff

The poorest fifth of Americans would receive 1 percent of the House reconciliation bill's net tax cuts in 2026 while the richest fifth of Americans would receive two-thirds of the tax cuts. The richest 5 percent alone would receive a little less than half of the net tax cuts that year.

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Trump 2025 Tax Law: Research and Resources

• By ITEP Staff

Want to know more about the tax and spending megabill that President Trump recently signed into law? We've got you covered.

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IRS Cooperation with ICE Will Damage Public Trust, Putting Tax Revenues in Jeopardy

• By Marco Guzman

Attempts by the Department of Homeland Security to secure private information from the IRS on people who file taxes with an Individual Taxpayer Identification Number is a violation of federal privacy laws that protect taxpayers. It is also a change that could seriously damage public trust in the IRS, which could jeopardize billions of dollars in tax payments by hardworking immigrant families.

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State Rundown 4/9: A Progressive Pushback

• By ITEP Staff

Residents and state lawmakers across the country are pushing back against anti-tax measures and are looking for ways to protect revenue and advance proposals that would raise revenue in progressive ways. This comes at a time when federal policy brings significant risks for state tax revenue.

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A Revenue Analysis of Worldwide Combined Reporting in the States

• By Carl Davis, Matthew Gardner, Michael Mazerov

Universal adoption of mandatory worldwide combined reporting would boost state corporate income tax revenues by roughly 14 percent. Thirty-eight states and the District of Columbia would experience revenue increases totaling $19.1 billion.