Governor · 2022 SB 533West Virginia soft-drink tax repeal and medical-school funding
Mar 30, 2022 · Historical governor approval · Signed
Jim Justice · Signed · historical officeholder
Reviewed historical enacted law and governor approval
Governor Jim Justice approved SB 533 on March 30, 2022. It removed the old soft-drink-tax dedication to the WVU medical-school fund, set repeal of the beverage excise for July 1, 2024, and required annual budget proposals with $23.4 million in additional insurance-premium-tax support for WVU health sciences, Marshall medicine and the state osteopathic medical school beginning July 1, 2022. Quarterly dedication months are July, October, February and April. This enacted repeal is distinct from the earlier diabetes plan’s proposed tax increase; implementation and actual school funding remain separate verification tasks. Historical enacted law approved March 30, 2022. The general ninety-day effective date is June 10, 2022; changes to the soft-drink tax section and medical-school funding have a July 1, 2022 operative date, and repeal of the soft-drink tax article starts July 1, 2024. Earlier diabetes-plan recommendations remain separate proposals. The three current published section bodies were compared, but the full incorporated and amending authority chain, annual enacted appropriations, actual transfers, collection closeout, school services and health outcomes remain unverified. Related funding sources need further reconciliation: 2022 HB 4295 moved the general insurance-tax transfer provision into §33-3-14(b) and renumbered the separate flood-insurance tax fund as §33-3-14(c). The signed medical-school law still cites §33-3-14(c) when referring to amounts credited to General Revenue. The current published subsection (c) directs flood-insurance premium taxes to flood-program operations and subgrants. This cross-reference issue does not establish that flood-tax money financed medical schools, repeal the stated school-funding requirements, or prove actual transfers; official implementation and appropriation records remain to be checked.
Review selected law provisions (2 sections)
These describe the original enacted law provisions selected for this topic. Later amendments and current implementation require separate evidence.
- Section 11-19-2: Remove the prior direction of soft-drink tax proceeds to the special WVU medical-school fund, with these section changes effective July 1, 2022. Before the later repeal, the reenacted section retains one cent per 16.9 fluid ounces or fraction, or per half liter or fraction, of bottled drink; 80 cents per gallon of syrup or proportionate part, or 84 cents per four liters or proportionate part; and one cent per ounce or fraction, or per 28.35 grams or fraction, of dry mixture. State manufacturers/producers and original consignees, importers, distributors, wholesale or retail dealers are liable as specified; the excise is not collected more than once on the same drink or syrup. These are historical pre-repeal rates, not a current excise or an enacted increase recommended by the diabetes Task Force.
- Section 33-3-14e: Support medical, dental, nursing and related health education and service programs at WVU, Marshall University’s School of Medicine and the West Virginia School of Osteopathic Medicine. Beginning July 1, 2022, require the Governor to include annual budget-bill appropriations from the insurance premium tax amounts credited to General Revenue under §33-3-14(c) and §33-3-14a, in addition to base appropriations: $14 million for WVU health sciences, $5.5 million for Marshall medicine and $3.9 million for osteopathic medicine ($23.4 million total). Dedicate one quarter of each school’s amount in July, October, February and April of each fiscal year. These amounts must not limit or reduce total school appropriations. This law establishes budget and dedication requirements; it does not by itself prove each annual appropriation, actual transfer or delivered educational/health service.
Approved 2022-03-30. Historical enacted law approved March 30, 2022. The general ninety-day effective date is June 10, 2022; changes to the soft-drink tax section and medical-school funding have a July 1, 2022 operative date, and repeal of the soft-drink tax article starts July 1, 2024. Earlier diabetes-plan recommendations remain separate proposals. The three current published section bodies were compared, but the full incorporated and amending authority chain, annual enacted appropriations, actual transfers, collection closeout, school services and health outcomes remain unverified.
Why this record is included
Express support for three medical/health-science schools and their professional educational programs, including annual budget and quarterly dedication requirements. No student attainment change is inferred.
Retained West Virginia evidence context: health · reviewed policy context · income-taxes · reviewed policy context · education · reviewed policy context · deficit-debt-interest · reviewed policy context. This record’s connection to the topic does not establish an effect on the measured result.
Governor Jim Justice approved SB 533 on March 30, 2022. It removed the old soft-drink-tax dedication to the WVU medical-school fund, set repeal of the beverage excise for July 1, 2024, and required annual budget proposals with $23.4 million in additional insurance-premium-tax support for WVU health sciences, Marshall medicine and the state osteopathic medical school beginning July 1, 2022. Quarterly dedication months are July, October, February and April. This enacted repeal is distinct from the earlier diabetes plan’s proposed tax increase; implementation and actual school funding remain separate verification tasks.
Review official supporting evidence ↗