West Virginia income and taxes

Turnout is ballots cast among registered voters, including inactive registrations, not all voting-age residents. Residency rules concern registration and voting without establishing fraud or an effect on participation. This relationship does not establish causation. Actions after the measurement period cannot explain its earlier value.

Retained West Virginia evidence context: Registered-voter turnout. This record’s connection to the topic does not establish an effect on the measured result.

§3-1-3. Persons entitled to vote. (a) Citizens of the state may vote at all elections held within the precincts of the counties and municipalities in which they respectively reside, but a person may not vote in a federal, state, county, municipal, or special election unless the person: (1) Is registered to vote as required by law; (2) Is 18 years of age, except that a person may vote in a primary election if he or she will reach the age of 18 years on or before the date of the next general election held after the primary election; (3) Has not been determined by a final judgment of a circuit court exercising jurisdiction pursuant to §44A-1-2(c) of this code to be totally mentally incompetent; (4) Has not been convicted of treason, a felony, or bribery in an election or, if convicted, has: (A) Had his or her sentence fully discharged, including any term of incarceration, parole, supervision, or period of probation ordered by any court; or (B) Been pardoned or otherwise formally released from the resulting disability to vote; (5) Is a United States citizen; and (6) Is a legal resident of the state, county, or municipality in which he or she offers to vote. (b) For purposes of §3-1-3(a)(3), a person is requalified to vote upon certification in writing by the clerk of the circuit court of an order or other official determination filed with his or her office that the person is no longer totally mentally incompetent: Provided, That a copy of the order or other official determination shall not be provided without further order by a court of competent jurisdiction or written permission signed by the person to whom the order or official determination pertains. (c) For purposes of §3-1-3(a)(4): (1) A person convicted of a disqualifying crime may not vote from the date of adjudication of that crime, notwithstanding any pending sentencing order, post-trial motions, direct appeals, or other post-conviction requests for relief; and (2) A person is not considered to have been convicted of a disqualifying crime where the criminal proceedings are deferred and there is no adjudication of guilt as to the disqualifying crime. (d) For purposes of §3-1-3(a)(6): (1) "Legal resident" means a person who is domiciled in the state, county, or municipality in which he or she offers to vote and includes both physical presence within the state, county, or municipality and an intent to remain in the state, county, or municipality indefinitely. (2) Factors for consideration in determining whether a person is a “legal resident” include, but are not limited to, the following: (A) The physical character of the person's residence; (B) The amount of time spent by the person in the state, county, or municipality; (C) The person’s place of employment; (D) The state issuing the person’s most recent driver’s license or identification card; (E) Registering a vehicle or other property in the state or county; (F) Where the person receives state or federal benefits; (G) The address listed on a person’s government-issued documents; (H) The person’s tax filings; and (I) Other evidence tending to demonstrate or disprove that a person seeks to remain at his or her residence indefinitely. (e) The amendments to this section enacted during the 2026 regular session of the Legislature become effective on January 1, 2027. ARTICLE 2. REGISTRATION OF VOTERS. §3-2-2. Eligibility to register to vote. (a) Any person who possesses the constitutional qualifications for voting may register to vote. To be qualified, a person shall be a citizen of the United States and a legal resident of the State of West Virginia and of the county where he or she is applying to register, shall be at least 18 years of age, except that a person who is at least 17 years of age and who will be 18 years of age by the time of the next ensuing general election may also be permitted to register, and shall not be otherwise legally disqualified: Provided, That a registered voter who has not reached 18 years of age may vote both partisan and nonpartisan ballots in a federal, state, county, municipal, or special primary election if he or she will be 18 years of age by the time of the corresponding general election. (b) Any person who has been convicted of a felony, treason, or bribery in an election, under either state or federal law, is disqualified and may not register or continue to be registered to vote while serving his or her sentence, including any period of incarceration, probation or parole related to the conviction. Any person who has been declared mentally incompetent by a court of competent jurisdiction is disqualified and may not register or continue to be registered to vote for as long as that disability continues. (c) For purposes of this section, "legal resident" means a person who is domiciled in the state, county, or municipality in which he or she offers to vote and includes both physical presence within the state, county, or municipality and an intent to remain in the state, county, or municipality indefinitely. (d) Factors for consideration in determining whether a person is a “legal resident” include, but are not limited to, the following: (1) The physical character of the person's residence; (2) The amount of time spent by the person in the state, county, or municipality; (3) The person’s place of employment; (4) The state issuing the person’s most recent driver’s license or identification card; (5) Registering a vehicle or other property in the state or county; (6) Where the person receives state or federal benefits; (7) The address listed on a person’s government-issued documents; (8) The person’s tax filings; and (9) Other evidence tending to demonstrate or disprove that a person seeks to remain at his or her residence indefinitely. (e) The amendments to this section enacted during the 2026 regular session of the Legislature become effective on January 1, 2027. §3-2-2a. Residence determinations, challenges for registration and voting. (a) The residency of any person offering to register to vote may be challenged by the Secretary of State or county clerk. The person challenging the validity of residency shall be governed by the following rules, so far as they may apply: (1) That place shall be considered the residence of a person in which that person’s habitation is fixed, and to which, whenever that person is absent, that person has the intention of returning. In the case of a challenge: (A) In the event that a person’s usual habitation is divided by a state, county, municipal, precinct, ward, or other election district, then the location of the bedroom or usual sleeping area for that person with respect to the location of the boundary line at issue shall be controlling as the residency of that person. (B) The person challenging the residency must complete a form prescribed by the Secretary of State stating, at a minimum, the name and address of the person offering to register to vote and the reason for the proffered challenge. The challenge shall be filed as a matter of record in the office of the applicable county clerk. (i) Upon receipt of the challenge, that county clerk shall mail a notice by certified mail, return receipt requested, to the person offering to register to vote, providing notice that the voter’s registration application will be declined if the person offering to register to vote does not appear in person during business hours at the clerk’s office within a period of 30 days from the mailing of the notice and present to the clerk evidence of his or her residency. The form of the notice of challenge transmitted by the clerk shall be prescribed by the Secretary of State. (ii) If the notice of challenge is returned as undeliverable at the address of the residence contained on the person’s voter registration application, or, if the person offering to register to vote does not appear and present evidence of residence within the prescribed time, then, the person’s voter registration application shall be declined. Returned mail shall constitute prima facie evidence of the registrant’s ineligibility. (iii) If the person offering to register does appear in a timely manner, and, present evidence of his or her residency, then the clerk shall determine the person’s eligibility to be registered as a voter as in any other case. If the reason for ineligibility is that the person offering the to register does not reside at the address on the voter registration application and the person offering to register to vote presents evidence of his or her residence elsewhere in the same county, then the county clerk shall allow the person to complete and file a new voter registration application with the correct residential address. (iv) The presentation of a determination of a person’s residence and the boundary line at issue by a map, or, by another means available, shall constitute prima facie evidence of the geographic location of the residence of that person. (C) In the event that a person’s residence is not a traditional residence associated with real property, then the location of the usual sleeping area for that person shall be the controlling factor as to the residency of that person. Residence shall be broadly construed to provide all persons with the opportunity to register to vote, including their stating a mailing address different from a residence address. (D) A person shall not be considered to have lost his or her residence if that person leaves home and goes into another state, county, municipality, precinct, ward, or other election district of this State, for temporary purposes only, with the intention of returning. (E) A person shall not be considered to have gained a residence in any county, municipality, precinct, ward, or other election district of this State, into which he or she comes for temporary purposes only, without the intention of making that county, municipality, precinct, ward, or other election district a permanent place of abode. (4) If the person removes to another state or county, municipality, precinct, ward, or other election district within this State, with the intention of making that place a permanent residence, that person shall be considered to have lost residence in the state, county, municipality, precinct, ward, or other election district from which he or she has removed. (5) If a person removes to another state or county, municipality, precinct, ward, or other election district within this State, with the intention of remaining there an indefinite period of time and making it the person’s place of residence, that person shall be considered to have lost residence in the state, county, municipality, precinct, ward, or other election district from which he or she has removed, notwithstanding that person may possess an intention to return at some future time. (6) If a person goes into another state, county, municipality, precinct, ward, or other election district, or into the District of Columbia, and while there exercises the right of a citizen by voting in an election, that person shall be considered to have lost residence in the state, county, municipality, precinct, ward, or other election district from which he or she removed. (7) School teachers shall not be considered to have lost his or her residence if that person leaves home and temporarily goes into another state, county, municipality, precinct, ward or other election district in this State for the purposes of teaching, with the intention of returning. (8) If a person removes to the District of Columbia or other federal territory to engage in government service, that person shall not be considered to have lost residence in this State during the period of such service unless that person votes in the place to which the person removed, and the place at which that person resided at the time of that person's removal shall be considered and held to be the place of residence. (9) If a person removes to a county, municipality, precinct, ward, or other election district to engage in the service of the government of this State, that person shall not be considered to have lost residence in the county, municipality, precinct, ward, or other election district from which that person removed, unless that person votes in the place to which the person removed, and the place at which that person resided at the time of that person's removal shall be considered and held to be the place of residence. (10) The establishment of a secondary residence by an elected official outside the district of the elected official shall not constitute prima facie evidence of a change of residence. (11) For the purpose of voting, a spouse shall be eligible to establish a separate domicile. (12) Students who intend to make a home in the community where the student attends school may make that home his or her residence for voter registration purposes. The student need not intend to stay in the community beyond graduation in order to establish residency there. (b) This section, created by the Legislature during the 2026 regular session, becomes effective on January 1, 2027.

Turnout is ballots cast among registered voters, including inactive registrations, not all voting-age residents. Residency rules concern registration and voting without establishing fraud or an effect on participation. This relationship does not establish causation. Actions after the measurement period cannot explain its earlier value.

Retained West Virginia evidence context: Registered-voter turnout. This record’s connection to the topic does not establish an effect on the measured result.

§3-1-3. Persons entitled to vote. (a) Citizens of the state may vote at all elections held within the precincts of the counties and municipalities in which they respectively reside, but a person may not vote in a federal, state, county, municipal, or special election unless the person: (1) Is registered to vote as required by law; (2) Is 18 years of age, except that a person may vote in a primary election if he or she will reach the age of 18 years on or before the date of the next general election held after the primary election; (3) Has not been determined by a final judgment of a circuit court exercising jurisdiction pursuant to §44A-1-2(c) of this code to be totally mentally incompetent; (4) Has not been convicted of treason, a felony, or bribery in an election or, if convicted, has: (A) Had his or her sentence fully discharged, including any term of incarceration, parole, supervision, or period of probation ordered by any court; or (B) Been pardoned or otherwise formally released from the resulting disability to vote; (5) Is a United States citizen; and (6) Is a legal resident of the state, county, or municipality in which he or she offers to vote. (b) For purposes of §3-1-3(a)(3), a person is requalified to vote upon certification in writing by the clerk of the circuit court of an order or other official determination filed with his or her office that the person is no longer totally mentally incompetent: Provided, That a copy of the order or other official determination shall not be provided without further order by a court of competent jurisdiction or written permission signed by the person to whom the order or official determination pertains. (c) For purposes of §3-1-3(a)(4): (1) A person convicted of a disqualifying crime may not vote from the date of adjudication of that crime, notwithstanding any pending sentencing order, post-trial motions, direct appeals, or other post-conviction requests for relief; and (2) A person is not considered to have been convicted of a disqualifying crime where the criminal proceedings are deferred and there is no adjudication of guilt as to the disqualifying crime. (d) For purposes of §3-1-3(a)(6): (1) "Legal resident" means a person who is domiciled in the state, county, or municipality in which he or she offers to vote and includes both physical presence within the state, county, or municipality and an intent to remain in the state, county, or municipality indefinitely. (2) Factors for consideration in determining whether a person is a “legal resident” include, but are not limited to, the following: (A) The physical character of the person's residence; (B) The amount of time spent by the person in the state, county, or municipality; (C) The person’s place of employment; (D) The state issuing the person’s most recent driver’s license or identification card; (E) Registering a vehicle or other property in the state or county; (F) Where the person receives state or federal benefits; (G) The address listed on a person’s government-issued documents; (H) The person’s tax filings; and (I) Other evidence tending to demonstrate or disprove that a person seeks to remain at his or her residence indefinitely. (e) The amendments to this section enacted during the 2026 regular session of the Legislature become effective on January 1, 2027. ARTICLE 2. REGISTRATION OF VOTERS. §3-2-2. Eligibility to register to vote. (a) Any person who possesses the constitutional qualifications for voting may register to vote. To be qualified, a person shall be a citizen of the United States and a legal resident of the State of West Virginia and of the county where he or she is applying to register, shall be at least 18 years of age, except that a person who is at least 17 years of age and who will be 18 years of age by the time of the next ensuing general election may also be permitted to register, and shall not be otherwise legally disqualified: Provided, That a registered voter who has not reached 18 years of age may vote both partisan and nonpartisan ballots in a federal, state, county, municipal, or special primary election if he or she will be 18 years of age by the time of the corresponding general election. (b) Any person who has been convicted of a felony, treason, or bribery in an election, under either state or federal law, is disqualified and may not register or continue to be registered to vote while serving his or her sentence, including any period of incarceration, probation or parole related to the conviction. Any person who has been declared mentally incompetent by a court of competent jurisdiction is disqualified and may not register or continue to be registered to vote for as long as that disability continues. (c) For purposes of this section, "legal resident" means a person who is domiciled in the state, county, or municipality in which he or she offers to vote and includes both physical presence within the state, county, or municipality and an intent to remain in the state, county, or municipality indefinitely. (d) Factors for consideration in determining whether a person is a “legal resident” include, but are not limited to, the following: (1) The physical character of the person's residence; (2) The amount of time spent by the person in the state, county, or municipality; (3) The person’s place of employment; (4) The state issuing the person’s most recent driver’s license or identification card; (5) Registering a vehicle or other property in the state or county; (6) Where the person receives state or federal benefits; (7) The address listed on a person’s government-issued documents; (8) The person’s tax filings; and (9) Other evidence tending to demonstrate or disprove that a person seeks to remain at his or her residence indefinitely. (e) The amendments to this section enacted during the 2026 regular session of the Legislature become effective on January 1, 2027. §3-2-2a. Residence determinations, challenges for registration and voting. (a) The residency of any person offering to register to vote may be challenged by the Secretary of State or county clerk. The person challenging the validity of residency shall be governed by the following rules, so far as they may apply: (1) That place shall be considered the residence of a person in which that person’s habitation is fixed, and to which, whenever that person is absent, that person has the intention of returning. In the case of a challenge: (A) In the event that a person’s usual habitation is divided by a state, county, municipal, precinct, ward, or other election district, then the location of the bedroom or usual sleeping area for that person with respect to the location of the boundary line at issue shall be controlling as the residency of that person. (B) The person challenging the residency must complete a form prescribed by the Secretary of State stating, at a minimum, the name and address of the person offering to register to vote and the reason for the proffered challenge. The challenge shall be filed as a matter of record in the office of the applicable county clerk. (i) Upon receipt of the challenge, that county clerk shall mail a notice by certified mail, return receipt requested, to the person offering to register to vote, providing notice that the voter’s registration application will be declined if the person offering to register to vote does not appear in person during business hours at the clerk’s office within a period of 30 days from the mailing of the notice and present to the clerk evidence of his or her residency. The form of the notice of challenge transmitted by the clerk shall be prescribed by the Secretary of State. (ii) If the notice of challenge is returned as undeliverable at the address of the residence contained on the person’s voter registration application, or, if the person offering to register to vote does not appear and present evidence of residence within the prescribed time, then, the person’s voter registration application shall be declined. Returned mail shall constitute prima facie evidence of the registrant’s ineligibility. (iii) If the person offering to register does appear in a timely manner, and, present evidence of his or her residency, then the clerk shall determine the person’s eligibility to be registered as a voter as in any other case. If the reason for ineligibility is that the person offering the to register does not reside at the address on the voter registration application and the person offering to register to vote presents evidence of his or her residence elsewhere in the same county, then the county clerk shall allow the person to complete and file a new voter registration application with the correct residential address. (iv) The presentation of a determination of a person’s residence and the boundary line at issue by a map, or, by another means available, shall constitute prima facie evidence of the geographic location of the residence of that person. (C) In the event that a person’s residence is not a traditional residence associated with real property, then the location of the usual sleeping area for that person shall be the controlling factor as to the residency of that person. Residence shall be broadly construed to provide all persons with the opportunity to register to vote, including their stating a mailing address different from a residence address. (D) A person shall not be considered to have lost his or her residence if that person leaves home and goes into another state, county, municipality, precinct, ward, or other election district of this State, for temporary purposes only, with the intention of returning. (E) A person shall not be considered to have gained a residence in any county, municipality, precinct, ward, or other election district of this State, into which he or she comes for temporary purposes only, without the intention of making that county, municipality, precinct, ward, or other election district a permanent place of abode. (4) If the person removes to another state or county, municipality, precinct, ward, or other election district within this State, with the intention of making that place a permanent residence, that person shall be considered to have lost residence in the state, county, municipality, precinct, ward, or other election district from which he or she has removed. (5) If a person removes to another state or county, municipality, precinct, ward, or other election district within this State, with the intention of remaining there an indefinite period of time and making it the person’s place of residence, that person shall be considered to have lost residence in the state, county, municipality, precinct, ward, or other election district from which he or she has removed, notwithstanding that person may possess an intention to return at some future time. (6) If a person goes into another state, county, municipality, precinct, ward, or other election district, or into the District of Columbia, and while there exercises the right of a citizen by voting in an election, that person shall be considered to have lost residence in the state, county, municipality, precinct, ward, or other election district from which he or she removed. (7) School teachers shall not be considered to have lost his or her residence if that person leaves home and temporarily goes into another state, county, municipality, precinct, ward or other election district in this State for the purposes of teaching, with the intention of returning. (8) If a person removes to the District of Columbia or other federal territory to engage in government service, that person shall not be considered to have lost residence in this State during the period of such service unless that person votes in the place to which the person removed, and the place at which that person resided at the time of that person's removal shall be considered and held to be the place of residence. (9) If a person removes to a county, municipality, precinct, ward, or other election district to engage in the service of the government of this State, that person shall not be considered to have lost residence in the county, municipality, precinct, ward, or other election district from which that person removed, unless that person votes in the place to which the person removed, and the place at which that person resided at the time of that person's removal shall be considered and held to be the place of residence. (10) The establishment of a secondary residence by an elected official outside the district of the elected official shall not constitute prima facie evidence of a change of residence. (11) For the purpose of voting, a spouse shall be eligible to establish a separate domicile. (12) Students who intend to make a home in the community where the student attends school may make that home his or her residence for voter registration purposes. The student need not intend to stay in the community beyond graduation in order to establish residency there. (b) This section, created by the Legislature during the 2026 regular session, becomes effective on January 1, 2027.

Census household money income includes earnings before taxes. A minimum-wage proposal concerns one earnings component, not every household or the observed statewide median. This relationship does not establish causation. Actions after the measurement period cannot explain its earlier value.

Retained West Virginia evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

(5) After December 31, 2015, every employer shall pay to each of his or her employees wages at a rate not less than $8.75 per hour. (6) After December 31, 2026, every employer shall pay to each of his or her employees wages at a rate not less than $11.00 per hour. (7) When the federal minimum hourly wage as prescribed by 29 U.S.C. §206 (a) (1) is equal to or greater than the wage rate prescribed in the applicable provision of this subsection, every employer shall pay to each of his or her employees wages at a rate of not less than the federal minimum hourly wage as prescribed by 29 U.S.C. §206 (a) (1). The minimum wage rates required under this subsection shall be thereafter adjusted in accordance with adjustments made in the federal minimum hourly rate. The adoption of the federal minimum wage provided by this subsection includes only the federal minimum hourly rate prescribed in 29 U.S.C. §206 (a) (1) and does not include other wage rates, or conditions, exclusions, or exceptions to the federal minimum hourly wage rate. In addition, adoption of the federal minimum hourly wage rate does not extend or modify the scope or coverage of the minimum wage rate required under this subsection.

The fact is the tax-inclusive Lower Atlantic regular-gasoline average for Florida, Georgia, North Carolina, South Carolina, Virginia and West Virginia. A West Virginia tax repeal proposal concerns one state and one component of the regional price. It establishes no pump-price effect. This relationship does not establish causation. Actions after the measurement period cannot explain its earlier value.

Retained West Virginia evidence context: Lower Atlantic regular gasoline price. This record’s connection to the topic does not establish an effect on the measured result.

A BILL to repeal §11-14C-5 of the Code of West Virginia, 1931, as amended, relating to motor fuel excise tax; and removing taxes on gasoline. Be it enacted by the Legislature of West Virginia: ARTICLE 14C. MOTOR FUEL EXCISE TAX. §11-14C-5. Taxes levied; rate. [Repealed.]

The fact measures residents under 65 without insurance. A proposed insurance buy-in concerns coverage eligibility and availability, without establishing enrollment or an observed reduction in uninsured residents. This relationship does not establish causation. Actions after the measurement period cannot explain its earlier value.

Retained West Virginia evidence context: People under 65 without health insurance. This record’s connection to the topic does not establish an effect on the measured result.

§9-4F-2. Definitions. As used in this article: "Affordable Medicaid Buy-In Plan" or "plan" means a state-administered, health care coverage plan that leverages the Medicaid coverage structure; "Copayment" means a fixed dollar amount that an Affordable Medicaid Buy-in enrollee must pay directly to a health care provider or pharmacy for a service, visit or item; "Deductible" means a fixed dollar amount that a person enrolled in the Affordable Medicaid buy-in plan may be required to pay during a benefit period before the plan begins payment for covered benefits; "Department" means the Department of Human Services; "Health care coverage premium cost" means the premium charged for health care coverage that is available or currently provided to an individual; "Health care provider" means any physical, mental or behavioral health provider, including a hospital, physician, clinic and other health facility; "Managed care organization" means an organization licensed or authorized through an agreement among state entities to manage, coordinate and receive payment for the delivery of specified services to enrolled members; "Medicaid" means the joint federal-state health coverage program pursuant to Title 19 or Title 21 of the federal Social Security Act, as amended, and the rules promulgated pursuant to that act; "Medicare" means coverage under Part A or Part B of Title 18 of the federal Social Security Act, as amended, and the rules promulgated pursuant to that act; "Premium" means the monthly amount that a plan enrollee must pay directly to the managed care organization offering the enrollee’s plan for consideration of the plan’s coverage; and "Resident" means a person establishing intent to permanently reside in West Virginia. §9-4F-3. The plan. (a) By January 1, 2027, the department shall establish an Affordable Medicaid Buy-In Plan and shall offer the plan for purchase by a resident: (1) Who is ineligible for the following: (A) Medicaid; and (B) Medicare; and (2) Whose employer has not disenrolled or denied the resident enrollment in employer-sponsored health coverage on the basis that the resident would otherwise qualify for enrollment in Affordable Medicaid buy-in coverage. (b) The department shall establish benefits under the plan in accordance with federal and state law to ensure that covered benefits include: (1) Ambulatory patient services; (2) Emergency services; (3) Hospitalization; (4) Maternity and newborn care; (5) Mental health and substance use disorder services, including behavioral health treatment; (6) Prescription drugs; (7) Rehabilitative and habilitative services and devices; (8) Laboratory services; (9) Preventive and wellness services, including reproductive health and chronic disease management; and (10) Pediatric services, including oral and vision care. (c) For services and benefits provided under this section, the department may pursue any available federal financial participation. (d) The department shall coordinate the plans enrollment and eligibility to maximize the continuity of coverage between the plan, Medicaid and private health plans. (e) Health care provider reimbursement rates shall be based on the Medicaid fee schedule. Contingent upon available funds, the department may increase reimbursement rates for health care providers, so long as these increases do not jeopardize the sustainability of Medicaid or the plan. (f) The plan shall be established in compliance with nondiscrimination mandates set forth in the Constitution of West Virginia, the West Virginia Human Rights Act, and the federal Civil Rights Act of 1964 and shall be available to residents irrespective of age, race, gender, national origin, immigration status, disability or geographic location. (g) The department shall establish an updated premium sliding scale for individuals under 200 percent of the federal poverty level who purchase the Medicaid Buy-in plan. The sliding scale shall prioritize individuals transitioning from Medicaid coverage. §9-4F-4. Administration. (a) The department shall develop a plan for administering the plan that prioritizes affordability for enrollees and provides opportunities to maximize federal dollars. (b) The department shall: (1) Establish an affordability scale for premiums and other cost-sharing fees, such as copayments and deductibles, based on household income. The department shall offer discounted premiums and cost-sharing fees in accordance with the affordability scale to residents eligible to enroll in the plan: Provided, That the financial assistance is, at a minimum, offered to residents with household incomes below 200 percent of the federal poverty level; (2) Establish fair and reasonable premium rates that should be assessed to plan enrollees, after an actuarial analysis, to ensure maximum access to coverage. Premiums imposed may be set at a level sufficient to offset the costs of health benefits under the plan and related administrative costs; and (c) The department may: (1) Administer the plan through the managed care organizations under contract with the State to provide Medicaid services and benefits; and (2) Set the medical loss ratio for insurers offering the plan consistent with the ratio applicable to Medicaid; (d) The department shall: (1) Establish a standardized benefit and cost sharing design for the plan; and (2) Establish a method for procuring prescription drugs. This authority includes consulting or contracting with other entities or states for combined purchasing power; and (3) Seek viable opportunities to reduce costs of the plan to consumers and the general fund: Provided, That such opportunities are consistent with the provisions of this article, do not reduce eligibility or benefits for Medicaid enrollees and do not jeopardize federal financing for medical assistance. §9-4F-5. Financing. (a) The department shall apply for a Basic Health Plan Option under Section 1331 and/or a State Innovation Waiver under Section 1332 of the Patient Protection and Affordable Care Act. The department shall maximize all available federal dollars to fund the Affordable Medicaid Buy-In Program Nothing in the waiver application may prohibit individuals and families from purchasing plans on the Marketplace. (b) Individuals who do not qualify for federal financial assistance may purchase the plan at full cost. §9-4F-6. Enrollment. The department and the West Virginia health insurance exchange and the West Virginia Navigator program shall coordinate efforts and cooperate to establish a consumer outreach program to assist residents with enrolling in Medicaid, the Affordable Medicaid Buy-In plan, on the health insurance exchange to minimize gaps in health insurance coverage.

The fact counts OASDI retirement, survivor and disability beneficiaries in current-payment status. The OASDI portion of the state tax deduction concerns recipients’ benefit income, not federal eligibility or benefit amounts. SSI and Medicare are outside this count. This relationship does not establish causation. Actions after the measurement period cannot explain its earlier value.

Retained West Virginia evidence context: Social Security beneficiaries. This record’s connection to the topic does not establish an effect on the measured result.

(8) Decreasing modification for social security income. (A) For taxable years beginning on or after January 1, 2022, 100 percent of the social security benefits received pursuant to Title 42 U.S.C., Chapter 7, including, but not limited to, social security benefits paid by the Social Security Administration as Old Age, Survivors and Disability Insurance Benefits as provided in §42 U.S.C. 401 et. seq. or as Supplemental Security Income for the Aged, Blind, and Disabled as provided in §42 U.S.C. 1381 et. seq., included in federal adjusted gross income for the taxable year shall be allowed as a decreasing modification from federal adjusted gross income when determining West Virginia taxable income subject to the tax imposed by this article, subject to the limitation in §11-21-12(c)(8)(B) of this code. (B) The deduction allowed by §11-21-12(c)(8)(A) of this code are allowable only when the federal adjusted gross income of a married couple filing a joint return does not exceed $100,000, or $50,000 in the case of a single individual or a married individual filing a separate return. (C) For taxable years beginning on and after January 1, 2024, 35 percent of the amount of social security benefits received pursuant to Title 42 U.S.C., Chapter 7, including, but not limited to, social security benefits paid by the Social Security Administration as Old Age, Survivors and Disability Insurance Benefits as provided in §42 U.S.C. 401 et. seq. or as Supplemental Security Income for the Aged, Blind, and Disabled as provided in §42 U.S.C. 1381 et. seq., included in federal adjusted gross income for the taxable year shall be allowed as a decreasing modification from federal adjusted gross income when determining West Virginia taxable income subject to the tax imposed by this article, subject to the limitation in §11-21-12(c)(8)(F) of this code. (D) For taxable years beginning on or after January 1, 2025, 65 percent of the social security benefits received pursuant to Title 42 U.S.C., Chapter 7, including, but not limited to, social security benefits paid by the Social Security Administration as Old Age, Survivors and Disability Insurance Benefits as provided in §42 U.S.C. 401 et. seq. or as Supplemental Security Income for the Aged, Blind, and Disabled as provided in §42 U.S.C. 1381 et. seq., included in federal adjusted gross income for the taxable year shall be allowed as a decreasing modification from federal adjusted gross income when determining West Virginia taxable income subject to the tax imposed by this article, subject to the limitation in §11-21-12(c)(8)(F) of this code. (E) For taxable years beginning on or after January 1, 2026, 100 percent of the social security benefits received pursuant to Title 42 U.S.C., Chapter 7, including, but not limited to, social security benefits paid by the Social Security Administration as Old Age, Survivors and Disability Insurance Benefits as provided in §42 U.S.C. 401 et. seq. or as Supplemental Security Income for the Aged, Blind, and Disabled as provided in §42 U.S.C. 1381 et. seq., included in federal adjusted gross income for the taxable year shall be allowed as a decreasing modification from federal adjusted gross income when determining West Virginia taxable income subject to the tax imposed by this article, subject to the limitation in §11-21-12(c)(8)(F) of this code. (F) The deduction allowed by §11-21-12(c)(8)(C), §11-21-12(c)(8)(D), and §11-21-12(c)(8)(E) of this code are allowable only when the federal adjusted gross income of a married couple filing a joint return exceeds $100,000, or $50,000 in the case of a single individual or a married individual filing a separate return.