West VirginiaWest Virginia income taxes follow federal changes made during 2025
West Virginia applies federal tax changes made during 2025 where federal rules allow, while calculating state gambling-loss deductions as if the federal change had not occurred.
What it does
West Virginia personal income taxes follow federal tax changes made during 2025, to the extent federal rules allow. This section excludes federal amendments made on or after January 1, 2026.
For tax years beginning on or after January 1, 2026, state tax rules calculate the amount people can subtract for gambling losses as if the federal change had not occurred.
Argument forFollowing federal tax changes made during 2025 could simplify state returns by letting taxpayers reuse some federal calculations.
Argument againstDifferent state and federal rules could require people claiming gambling losses to make separate calculations when filing their tax returns.
More detail
West Virginia applies federal income tax changes made during 2025 when calculating state personal income taxes. This rule governs federal tax terms and income calculations used for West Virginia personal income taxes. Federal changes apply only to the extent they are allowed for federal income tax purposes. Federal amendments made on or after January 1, 2026, receive no effect under this section. The 2026 amendments apply retroactively where federal income tax law allows. For tax years beginning before January 1, 2026, each year's law remains in place except as this section provides.
State tax rules use the amount a person could subtract for gambling losses if the federal change had not occurred. This definition applies when West Virginia personal income tax law refers to subtracting gaming and gambling losses from income. The amount remains tied to what the person could claim under the state gambling-loss provision, section 11-21-12n. This definition applies to tax years beginning on or after January 1, 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 279, Acts, Regular Session, 2026Latest
- Mar 2Approved by Governor Patrick Morrisey 3/2/2026Major
- Mar 2Approved by Governor Patrick Morrisey 3/2/2026 - House JournalBecame Law
- Feb 25To Governor 2/24/2026 - House JournalTo Governor
- Feb 24To Governor 2/24/2026Minor
- Feb 24House Message received
- Feb 23Completed legislative action
- Vote recorded PASSAGE. Result: pass.Lower
- Vote recorded EFFECT FROM PASSAGE. Result: pass.Lower
- Feb 23Communicated to Senate
- Feb 23Effective from passage (Roll No. 157)
- Feb 23Passed House (Roll No. 156)Passed House
- Feb 23Read 3rd timeMinor
- Feb 23On 3rd reading, Special Calendar
- Feb 20Read 2nd timeMinor
- Feb 20On 2nd reading, Special Calendar
- Feb 19Read 1st timeMinor
- Feb 19On 1st reading, Special Calendar
- Feb 18Do pass
- Jan 30To House FinanceMinor
- Jan 30To FinanceMinor
- Jan 30Introduced in HouseMinor
- Jan 30House received Senate message
- Jan 29Ordered to House
- Vote recorded Passage. Result: pass.Upper
- Vote recorded Effective from passage. Result: pass.Upper
- Jan 29Effective from passage (Roll No. 22)
- Jan 29Passed Senate (Roll No. 21)Passed Senate
- Jan 29Read 3rd timeMinor
- Jan 29On 3rd reading
- Jan 28Read 2nd timeMinor
- Jan 28On 2nd reading
- Jan 27Read 1st timeMinor
- Jan 26On 1st reading
- Jan 23Committee substitute reported
- Jan 15To FinanceMinor
- Jan 15Introduced in SenateMinor
- Jan 15To FinanceMinor
- Jan 15Filed for introductionIntroduced
Taxes & Budget