• West Virginia’s Corporate Net Income Tax is currently set at 6.5%, tied for 21^st highest in the country.  This rate is also higher than several of our border states:
  • Ohio – 0% (Does have a regressive but low gross receipts tax)
  • Kentucky – 5.0%
  • Virginia – 6.0%
  • Maryland – 8.25%
  • Pennsylvania – 8.49% (Currently on a glide path to 4.99%)
• Once Pennsylvania’s phasedown is implemented, West Virginia’s Corporate Net Income Tax will only be lower than Maryland for our border states.
• West Virginia’s Corporate Net Income Tax is also somewhat unpredictable, with total collections greatly varying over the last several years:
  • FY 2024 – $465,463,000
  • FY 2023 – $419,965,000
  • FY 2022 – $366,316,000
  • FY 2021 – $320,487,000
  • FY 2020 – $151,988,000
  • FY 2019 – $198,032,000
  • FY 2018 – $110,068,000
  • FY 2017 – $116,306,000
• While recent years have produced strong revenue from this tax, it is difficult to depend on this source of tax revenue as it can be cyclical.
• West Virginia should begin to reduce the state’s Corporate Net Income Tax to become more competitive with our neighboring states, and to ensure we are attractive to future investment.

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• West Virginia continuously ranks at or near the bottom of health and well-being statistics nationwide.  The health, well-being and safety of West Virginia’s citizens and visitors must be of the utmost importance.  To accomplish positive change, we must:
• Measure and support better health outcomes
• Continue to monitor changes involved in restructuring of West Virginia’s Department of Health, Department of Health Facilities and the Department of Health Services.
• Provide more resources and ensure quality of care in our foster care system.
• Increase access to medical, dental, prenatal and mental health services.
• Create school-based health centers to meet the physical, mental and emotional needs of students.
• Develop additional means to provide nutrition for students in need during off-school times.
• Continue regulations that have a proven record of improving the health and safety of West Virginia’s most vulnerable citizens.
• Increase the costs of unhealthy tobacco products – this saves lives and reduces health costs.
• Encourage school courses on healthy lifestyle choices.

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• Increase transparency in measuring accomplishments and student progress, specifically to include benchmarks for measuring success.
• Provide resources and a pathway for better teacher compensation.
• Streamline the process for charter school authorization.
• Improve student access to transportation.
• Better utilize alternative certification to fill teacher vacancies.
• Conduct a full audit of West Virginia’s K-12 public education system with an eye towards improving efficiency and reducing administrative costs.
• Allow more calendar flexibility and virtual learning.
• Undertake a thorough examination and revision of Chapters 18 and 18A of the West Virginia Code.
• Work with teachers, psychologists and concerned parties to ensure safe schools and improve student behavior.
• Better align higher education institutions to assist the school systems in improving leadership skills, enhance teacher opportunities and tackle health and conduct issues.
• Improve the foster care system to equip West Virginia’s children for a successful academic outcome.
• Allow counties more flexibility in teacher pay to ensure they can compete with border counties.

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• West Virginia must continue to strive to have a fair, independent and timely judiciary system.  To do this, we must:
• Evaluate current laws surrounding familial and custodial issues.
• Utilize transparency measures to ensure judicial oversight and accountability within the court system.
• Reform laws related to contributions to judicial races.
• Pass fair mediation legislation that stipulates mediation should be conducted by someone other than the presiding trial judge.
• Repeal the collateral source rule to address “double-dipping” by allowing juries to have information on damages that have already been paid by other sources.
• Enact phantom damages reform to prevent plaintiffs receiving a “wind fall” by being awarded damages for the full “sticker price” of medical services incurred, rather than the discounted rate that was actually paid by the health insurer.
• Lower our statutes of limitations for written and oral contracts to bring them more into line with other states.

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• West Virginia’s current workforce participation rate is 54.9% – the second lowest in the country. To address this we must:
• Strengthen the Workforce Innovation and Opportunity Act Board by ensuring that business organizations such as the West Virginia Chamber of Commerce are involved in identifying board members.
• Improve regional Workforce West Virginia efforts.
• Strengthen communication between community and technical education and employers.
• Create incentives for keeping students in state post-graduation.
• Appoint a cabinet-level leader of workforce development.
• Support job training assistance initiatives and offer resources to those seeking specified training.
• Substantially increase apprenticeship opportunities.
• Expand childcare availability.
• Emphasize the importance of being attractive to all potential workers with diverse backgrounds.

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• West Virginia’s statute of limitations for written contracts is ten years, and five years for oral contracts.
• Statutes of limitations exist to ensure that relevant facts and memories have not faded over time.
• Only eight other states (Illinois, Indiana, Iowa, Kentucky, Louisiana, Missouri, Rhode Island, and Wyoming) have a ten-year statute of limitations.
  • Missouri’s ten-year statute only applies to payment of money or property – all other items are five years.
• Ohio has recently reduced their statute of limitations for written contracts from eight years to six years, and from six years to four years for oral contracts.
• The statutes of limitations for our surrounding states are now:
  • Pennsylvania: Four years for both written and oral
  • Ohio: Six years (written) Four years (oral)
  • Kentucky: Ten years (written) Five years (oral)
  • Virginia: Five years (written) Three years (oral)
  • Maryland: Three years for both written and oral
• Lowering West Virginia’s statute of limitations to five years for written contracts and four years for oral contracts would bring our state into line with other states.

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• West Virginia’s lack of available and affordable high-quality childcare is placing significant strain on our state’s workforce participation rate.
  • Workforce participation rate: 54.9% compared to the U.S. average of 62.6%
  • Female workforce participation rate: 49.5% – the lowest in the country.

• Only nine counties in the state have a licensed Early Childhood Education (ECE) capacity above 50% for students under the age of 6.
  • Twenty-four counties have less than 250 licenses slots, while twelve counties have less than 100 slots.

• The average cost of childcare in the state is approximately $800 per month per child – unaffordable for many West Virginia families.
  • State subsidy does help with low-income families, but families who are above the income thresholds still struggle.

• Quality childcare also helps with children’s educational success in the future.
  • West Virginia still ranks near the bottom of states in the critical indicators of 4^th and 8^th Grade Reading and Math.
• Things the state can do:
  • Implement Tri-Share across the state.
  • Expand tax credits for employers starting and operating their own childcare centers for their employees.
  • Incentivize individuals to work in childcare centers.
  • Allow childcare providers to bill the parents of subsidized children based on enrollment.
  • Adjust reimbursement schedule for subsidized children to be twelve equal months rather than based on the days in a month.

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• Conduct a top-to-bottom review of our corrections system.
• Address the challenges and requirements involved in recruiting qualified personnel for prisons and jails.
• Support efforts which demonstrate that West Virginia is a welcoming location for all employers and all potential employees.
• Provide means of increasing support for neighborhood recreation.
• Enhance historic preservation opportunities.
• Continue improving road conditions.
• Properly advertise grants through tourism and visitor’s bureau to attract visitors and monies spent in state.
• Provide additional support for policy and first responders.
• Increase the staffing level of the West Virginia State Police.
• Ensure a driver’s license or photo identification is readily accessible for those released from incarceration.

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• Unemployment taxes for employers are calculated based on an employer’s “experience rating,” which is affected based on how often their employees must utilize unemployment compensation.
• Every employer in West Virginia, regardless of size or experience rating, is taxed on the first $9,500 in wages of each employee.
  • A lower experience rating means an employer pays a higher percentage on that $9,500 in wages.
• West Virginia’s Unemployment Trust Fund is in very healthy shape with a balance of over $395 million at the end of January 2025. By comparison, prior to COVID-19, the fund’s balance typically hovered in a range of between $100 million and $200 million.
• West Virginia could easily afford to reduce the taxable wage base for unemployment compensation from $9,500 to $9,000 without affecting the trust fund balance. This would instantly provide tax relief to every business operating in West Virginia without impacting the state’s general revenue budget.
  • Smaller employers would experience greater relief, as this tax is paid on a higher percentage of the total wages for lower-wage employees.
• Incrementally reducing the wage base also allows this tax to be lowered in a responsible and controlled manner so that future increases are less likely.

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• Expand West Virginia’s site-readiness program.
• Move to create public-private development efforts.
• Create additional capacity within community and regional development departments.
• Coordinate economic development programs across the state to enhance and focus efforts.
• Expand access to capital.
• Send a clear message that West Virginia has an “all-of-the-above” energy approach.
• Support coal and natural gas derivative products.
• Promote natural gas as a powerhouse for West Virginia in the energy sector; favorable laws and regulations for all energy sectors are a must.
• Incorporate renewables as an important addition to our diversified economy.

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• Simplify regulatory processes to reduce bureaucratic barriers and encourage entrepreneurial initiatives.
• Facilitate easier access to financing options and promote programs that provide financial assistance to small businesses.
• Enhance workforce training programs tailored to the needs of small businesses, ensuring a skilled and adaptable workforce.
• Provide tax incentives to allow small businesses to hire for internships.
• Invest in infrastructure projects that enhance connectivity and accessibility for small businesses across the state.
• Advocate for tax policies that provide relief and incentives for small businesses, fostering growth and sustainability.
• Increase support for neighborhood recreation.
• Attract visitors who will invest in our state.
• Continue marketing existing areas of attraction, while identifying new tourist destinations.
• Advertise grants through tourism and visitor’s bureaus.
• Identify and fund historic preservation sites.
• Create opportunities to attract seasonal workers needed in the hospitality, whitewater rafting, skiing, and all tourism related industries.

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• West Virginia has the lowest workforce participation rate in the country at 54.9%.
  • Female workforce participation is even lower at 50.2%.
• Tri-Share provides participating employers another option to attract workers by significantly helping with the costs of childcare.
• Under Tri-Share, the employee, the employer, and the State of West Virginia each pay 1/3 the cost of childcare.
• The state’s share is 1/3 as long as the employee’s household income is equal to or less than 200% of the state’s median household income. The state’s share begins to decline as an employee’s household income increases, and the employer can negotiate with the employee who covers the additional costs.  As an example:
  • 200% or less – WV’s share is 33.3%
  • >200% – 250% – WV’s share is 30%
  • >250% – 300% – WV’s share is 20%
  • >300% – 250% – WV’s share is 10%
  • >350% – No state match
  • Pass-through businesses would claim the credit against Personal Income Taxes

• The Department overseeing the program can enroll employers up to the maximum amount of funding provided. Once those funds are allocated a waitlist would be used.
• Tri-Share is not available to employees who receive state subsidy for childcare.
• Tri-Share is only available to those who are actively in the workforce.

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