WV: Update income tax rates for 2026 (SB 392)

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WV: Update income tax rates for 2026 (SB 392)

Overview

Implementation tracking issue for West Virginia Senate Bill 392 (2026 Regular Session) which reduces personal income tax rates effective January 1, 2026.

Legislative Details

• Bill: SB 392 (2026 Regular Session)
• Creates: New section §11-21-4j with reduced graduated rates
• Passed: March 14, 2026
• Effective: 90 days from passage (June 12, 2026), applies to tax years beginning January 1, 2026

New Tax Rates for 2026

Single, Joint, Head of Household, Surviving Spouse

Taxable Income	Rate
Not over $10,000	2.11%
$10,000 - $25,000	2.81%
$25,000 - $40,000	3.16%
$40,000 - $60,000	4.22%
Over $60,000	4.58%

Married Filing Separately

Taxable Income	Rate
Not over $5,000	2.11%
$5,000 - $12,500	2.81%
$12,500 - $20,000	3.16%
$20,000 - $30,000	4.22%
Over $30,000	4.58%

Status Checklist

• Documentation collected
• Parameters created/updated
• Variables implemented (if needed)
• Tests written
• CI passing
• PR ready for review

References

• SB 392 Enrolled Bill Text

Implementation Details

Parameter Files

• policyengine_us/parameters/gov/states/wv/tax/income/rates/ (to be updated)

Test Files

Related PRs

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This issue serves as the central coordination point for implementing the 2026 WV income tax rate changes.