West VirginiaCertain psychiatric hospitals qualify for a conditional hospital tax exemption
Certain licensed psychiatric hospitals qualify for this hospital tax exclusion under rules that apply on and after federal approval of the 2024 Medicaid plan amendment.
What it does
Licensed psychiatric hospitals qualify for this hospital tax exclusion if more than 95% of their average annual inpatients have court-ordered forensic or involuntary civil commitments from state custody or state-owned hospitals. The rule applies on and after federal approval of the 2024 Medicaid plan amendment.
Argument forOnce federal approval applies, the tax exclusion could leave qualifying psychiatric hospitals with more money to care for court-committed patients.
Argument againstExcluding qualifying hospitals could limit tax collections used to support Medicaid and its hospital payment program once federal approval applies.
More detail
The law classifies qualifying psychiatric hospitals as state-designated facilities, excluding them from this additional hospital tax. Licensed psychiatric hospitals qualify when more than 95% of their average annual inpatient population has court-ordered forensic or involuntary civil commitments from state custody or a state-owned hospital. The exclusion applies under rules used on and after federal approval of the 2024 Medicaid plan amendment. The act states that it takes effect from passage on March 9, 2026.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jun 25Chapter 225, Acts, Regular Session, 2026Latest
- Apr 2Became law without Governor's signature - Senate Journal
- Apr 2Became law 4/2/2026
- Mar 14Became law without Governor's signature- House JournalBecame Law
- Mar 11To Governor 3/11/2026To Governor
- Mar 10House Message received
- Mar 9Completed legislative action
- Vote recorded PASSAGE. Result: pass.Lower
- Vote recorded EFFECT FROM PASSAGE. Result: pass.Lower
- Mar 9Communicated to Senate
- Mar 9Effective from passage (Roll No. 366)
- Mar 9Passed House (Roll No. 365)Passed House
- Mar 9Read 3rd timeMinor
- Mar 9On 3rd reading, Special Calendar
- Mar 6Read 2nd timeMinor
- Mar 6On 2nd reading, Special Calendar
- Mar 5Read 1st timeMinor
- Mar 5Immediate consideration
- Mar 5Reference dispensed
- Mar 5To House FinanceMinor
- Mar 5To FinanceMinor
- Mar 5Introduced in HouseMinor
- Mar 5House received Senate message
- Mar 4Ordered to House
- Vote recorded Passage. Result: pass.Upper
- Vote recorded Effective from passage. Result: pass.Upper
- Mar 4Effective from passage (Roll No. 337)
- Mar 4Passed Senate (Roll No. 336)Passed Senate
- Mar 4Read 3rd timeMinor
- Mar 4On 3rd reading
- Mar 3Read 2nd timeMinor
- Mar 3On 2nd reading
- Mar 2Read 1st timeMinor
- Mar 2On 1st reading
- Feb 27Reported do passMinor
- Feb 13To FinanceMinor
- Feb 13Committee substitute reported, but first to FinanceMinor
- Jan 28To Health and Human ResourcesMinor
- Jan 28Introduced in SenateMinor
- Jan 28To Health and Human Resources then FinanceMinor
- Jan 28Filed for introductionIntroduced
HealthcareMental HealthTaxes & Budget