West Virginia Aligns Tax Code with Trump Tax Cuts

Governor Morrisey signs legislation to ensure state residents fully benefit from federal tax relief.

Published on Mar. 2, 2026

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West Virginia Governor Patrick Morrisey signed bills on Monday that conform the state's tax code to the permanent provisions of the 2017 federal tax cuts enacted under the Trump administration. The legislation aims to restore 100% bonus depreciation for businesses, reinstate full expensing for domestic research and development, increase individual charitable contribution deductions, and expand the business interest deduction.

Why it matters

By aligning the state tax code with the federal Trump Tax Cuts, West Virginia seeks to provide additional tax relief and economic incentives for businesses and individuals in the state. However, the Governor has also called for further across-the-board income tax cuts, raising questions about the state's fiscal priorities and ability to fund public services.

The details

The tax conformity bills, Senate Bills 393 and 400, restore 100% bonus depreciation for businesses investing in new property and equipment, reinstate full expensing for domestic research and development including software, allow individual taxpayers to deduct up to $1,000 for single filers and $2,000 for joint filers for charitable contributions, and increase the small business investment expensing limit to $2.5 million. The legislation also includes future tax relief measures such as expanding the Child and Dependent Care Credit and increasing Flexible Spending Account limits for childcare expenses.

  • On Monday, March 2, 2026, Governor Morrisey signed the tax conformity bills into law.
  • The expanded Child and Dependent Care Credit and increased Flexible Spending Account limits will take effect starting in 2026.

The players

Patrick Morrisey

The Governor of West Virginia who signed the tax conformity legislation.

President Donald Trump

The former U.S. President whose 2017 federal tax cuts are being aligned with in West Virginia's state tax code.

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What they’re saying

“President Trump delivered meaningful tax relief to the American people that reward work, encourage investment, and strengthen our economy. 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.”

— Patrick Morrisey, Governor of West Virginia (world-today-news.com)

“Conformity is significant, but we still have work to do. The people of West Virginia are expecting relief, they're expecting an answer to the affordability crisis, and they're looking to us for the solution. That's why we must pass an across-the-board income tax cut. The citizens of West Virginia deserve this.”

— Patrick Morrisey, Governor of West Virginia (world-today-news.com)

What’s next

Governor Morrisey has called for additional across-the-board income tax cuts for West Virginia residents, which would require further legislative action.

The takeaway

While West Virginia has aligned its tax code with the federal Trump Tax Cuts, providing additional tax relief and economic incentives, the Governor's calls for more sweeping income tax cuts raise questions about the state's fiscal priorities and ability to fund public services in the long run.