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West Virginia reduces severance tax rate on metallurgical coal to 3.5 percent by 2028

Original title: Relating to reducing the tax rate imposed on the gross value of metallurgical coal produced in this state

Last action · March 13, 2026: Senate requests House to concurSponsors: Vernon Criss and 10 others

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

West Virginia lowers the severance and business privilege tax rate on from five percent to three and one-half percent in incremental steps starting July 1, 2026. Producers will pay four and one-half percent for coal severed between July 1, 2026, and June 30, 2027, four percent through June 2028, and three and one-half percent thereafter.

Why it matters

Lowers production tax liabilities for producers operating in the state over a three-year implementation timeline.

Background
  • West Virginia levies an annual privilege tax on the business of severing natural resources, including coal, limestone, and sandstone. context

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

metallurgical coal producers

Producers face a phased reduction in the severance tax rate applied to the gross value of metallurgical coal mined and sold.

Directly affected

coal-producing counties

Local governments receive additional severance tax allocations that are calculated as part of the total tax rate established for coal.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What will the tax rate be for metallurgical coal starting July 1, 2028?
The tax rate will be three and one-half percent of the gross value of the produced.
How is metallurgical coal defined in this measure?
It is defined as coal that does not qualify as thermal or steam coal and is not classifiable as thin seam coal with an average thickness below 45 inches.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently passed both. The next step in the legislative lifecycle is Law.

Procedural history

25 actions
  1. Mar 13, 2026Senate
    Senate requests House to concur
  2. Mar 13, 2026SenateFloor
    Passed Senate (Roll No. 578)
  3. Mar 13, 2026Senate
    Read 3rd time
  4. Mar 13, 2026Senate
    On 3rd reading
  5. Mar 12, 2026Senate
    Committee amendment adopted (Voice vote)
  6. Mar 12, 2026Senate
    Read 2nd time
Show 19 earlier actions
  1. Mar 12, 2026Senate
    On 2nd reading
  2. Mar 11, 2026Senate
    Read 1st time
  3. Mar 11, 2026Senate
    Immediate consideration
  4. Mar 11, 2026SenateCommittee
    Reported do pass, with amendment
  5. Mar 5, 2026SenateCommittee
    To Finance
  6. Mar 5, 2026SenateCommittee
    To Finance
  7. Mar 5, 2026SenateIntroduced
    Introduced in Senate
  8. Mar 4, 2026House
    Communicated to Senate
  9. Mar 4, 2026HouseFloor
    Passed House (Roll No. 341)
  10. Mar 4, 2026House
    Read 3rd time
  11. Mar 4, 2026House
    On 3rd reading, Special Calendar
  12. Mar 3, 2026House
    Read 2nd time
  13. Mar 3, 2026House
    On 2nd reading, Special Calendar
  14. Mar 2, 2026House
    Read 1st time
  15. Mar 2, 2026House
    Immediate consideration
  16. Mar 2, 2026House
    Do pass
  17. Mar 2, 2026House
    Originating in House Finance
  18. Mar 2, 2026HouseIntroduced
    Introduced in House
  19. Mar 2, 2026HouseIntroduced
    Filed for introduction

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Phased Severance Tax Reductions

The state has previously implemented multi-year phased reductions for thermal or steam coal and is now applying a similar incremental reduction schedule for metallurgical coal.

Connected Entities

Tax Commissioner, Treasurer, Auditor
OrganizationTax Commissioner“issues requisitions on the Treasury for overpayment refunds”Map →
OrganizationTreasurer“pays warrants out of the refund fund”Map →
OrganizationAuditor“issues warrants on the Treasurer for refunds”Map →

Sources

Open source document

www.wvlegislature.gov

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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