Governor Patrick Morrisey has expressed support for the recent passage of Senate Bills 393 and 400, which bring West Virginia’s tax code into alignment with permanent provisions from the federal Trump Tax Cuts.
“President Trump delivered meaningful tax relief to the American people that reward work, encourage investment, and strengthen our economy,” said Governor Morrisey. “By aligning our state code with the permanent changes in the Trump Tax Cuts, we ensure that West Virginians receive the full benefit of those cuts right here at home.”
The legislation is designed to provide benefits for both businesses and families. It expands business interest deductions and raises the limit on small business investment expensing to $2.5 million. For families, there will be an increase in support through a higher Child and Dependent Care Credit—up to 50% beginning in 2026—and a rise in Flexible Spending Account limits for childcare expenses from $5,000 to $7,500 for joint filers.
