WV SB 392 Income Tax Cut Calculator
See the impact of West Virginia's 2026 income tax rate reduction on West Virginia households, statewide totals, and congressional districts
West Virginia SB 392 income tax cut
West Virginia's Senate Bill 392 (2026 Regular Session), signed into law on March 14, 2026 and effective for taxable years beginning on or after January 1, 2026, cuts every marginal rate in the personal income tax by roughly 5% under W. Va. Code §11-21-4j. The cut applies to single, joint, head-of-household, surviving spouse, and married-filing-separately schedules; the bracket thresholds ($0 / $10k / $25k / $40k / $60k for most filers, halved for married filing separately) are unchanged from 2025. This dashboard isolates the impact of the cut by comparing current law (post-cut rates) to the rates that would have applied if 2025 values had remained in force, for tax year 2026 — positive numbers mean households gain because of SB 392.
2026 rate change (single, joint, head-of-household, surviving spouse)
| Taxable income | 2026 pre-bill | 2026 post-bill | Change |
|---|---|---|---|
| $0 – $10,000 | 2.22% | 2.11% | −0.11 pp |
| $10,000 – $25,000 | 2.96% | 2.81% | −0.15 pp |
| $25,000 – $40,000 | 3.33% | 3.16% | −0.17 pp |
| $40,000 – $60,000 | 4.44% | 4.22% | −0.22 pp |
| Over $60,000 | 4.82% | 4.58% | −0.24 pp |
Married filing separately uses the same rates with thresholds halved ($5,000 / $12,500 / $20,000 / $30,000).
References
SB 392 (2026 Regular Session)
Calculations
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