HB5519

Relating to creating the “West Virginia Tax Neutrality Act”

Introduced·2/13/26
Intr Text

Establishes the West Virginia Tax Neutrality Act to remove gains and losses from investment metal bullion and coins from federal adjusted gross.

The West Virginia Tax Neutrality Act aims to modify state tax laws by excluding net capital gains and losses from the sale or exchange of investment metal bullion and coins from a taxpayer's federal adjusted gross income or federal taxable income. This act applies to individuals, corporations, and fiduciaries, ensuring that these transactions do not affect their state taxable income. The act is set to become effective upon enactment.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Feb 13

House

Filed for introduction

Feb 13

House

To Finance

Feb 13

House

Introduced in House