Senate 453

WEST VIRGINIA LEGISLATURE

2026 REGULAR SESSION

Introduced

Senate Bill 453

By Senator Chapman

[Introduced January 16, 2026; referred
to the Committee on Finance]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §11-21-98, relating to personal income tax; and providing for a deduction of state payments for all medical payments by an individual; and establishing rules.

Be it enacted by the Legislature of West Virginia:

ARTICLE 21. PERSONAL INCOME TAX.

§11-21-98. Tax deduction for medical payments; rules established.

(a) Establishment of tax deduction. – All payments by an individual of medical premiums, payment of medicine, visits to medical providers, mileage to and from medical providers, and copay payments for medical insurance shall be exempt from the tax imposed by this article.

(b) Rules. — The Tax Commissioner may promulgate such interpretive, legislative, and procedural rules as the commissioner deems to be useful or necessary to carry out the purpose of this section and to implement the intent of the Legislature. The Tax Commissioner may promulgate emergency rules pursuant to the provisions of §29A-3-15 of this code

NOTE: The purpose of this bill is to deduct payment of medical expenses from state tax payment.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.