West Virginia House Passes 5% Income Tax Cut and Rejects Vape Tax Increase

Key Takeaways

• The West Virginia House spent more than an hour debating amendments to an income tax reduction bill with one day left in the session.
• The bill came from Governor Patrick Morrisey’s initial proposal for a USD 250 million, 10% income tax cut.
• The Senate agreed to a 5% income tax reduction worth USD 125 million and proposed a vape tax increase as an offset.
• The House rejected the Senate’s vape tax amendment.
• The House passed the 5% income tax cut, but the Senate must still concur with the House’s changes.

2Firsts, March 16, 2026

According to the original report, with one day left in the legislative session, delegates in the West Virginia House chamber spent more than an hour trying to amend an income tax reduction bill.

The bill is the version of Governor Patrick Morrisey’s initial proposal for a USD 250 million, 10% income tax reduction.

At the State of the State address, Patrick Morrisey said he wanted a 5% to 10% income tax reduction. On the first day of the session, however, lawmakers learned that he had only calculated for 5% and was expecting them to calculate the rest.

When the Senate made its budget, it agreed to the 5% income tax reduction for USD 125 million but also proposed an offset in the form of a tax increase on vape products.

When the income tax reduction bill came to the House floor, delegates expressed dissatisfaction with what the Senate had sent over.

Delegate Marty Gearheart said the Senate thought it could do whatever it wanted to the House. He also said the proposal was a tax increase and that increasing taxes was something most House members had said they would not do.

Although the Senate’s vape tax amendment was struck down by the House, the chamber still passed the 5% income tax reduction, but not before expressing reservations.

Delegate Sean Hornbuckle said the tax cut amounted to roughly USD 68 a year for the average median household in West Virginia and questioned how many potholes could be filled with USD 125 million instead.

House Finance Chair Vernon Criss said the tax cut appeared to be ahead of the state’s economy and expressed hope that there would not be a revenue “hiccup” in the coming year.

The Senate will still need to concur with the House’s rejection of its vape tax proposal.

The legislative session adjourns at midnight on Saturday.

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