From 9fc957092afbd01e0f170880f4d2f102843a81e1 Mon Sep 17 00:00:00 2001 From: David Trimmer Date: Thu, 2 Apr 2026 16:19:41 -0400 Subject: [PATCH 1/3] Initial commit for WV 2026 income tax rate updates (SB 392) Starting implementation of West Virginia SB 392 income tax rate reductions. Documentation and parameter updates will follow. From 163474f8b0272716c99d52836dc7dfc01ae2bb81 Mon Sep 17 00:00:00 2001 From: David Trimmer Date: Thu, 2 Apr 2026 16:24:24 -0400 Subject: [PATCH 2/3] Update West Virginia income tax rates for 2026 per SB 392 MIME-Version: 1.0 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 8bit Adds new tax rates effective January 1, 2026 from WV Senate Bill 392 (§11-21-4j): For single/joint/HOH/surviving spouse filers: - 2.11% on income up to $10,000 - 2.81% on income $10,000-$25,000 - 3.16% on income $25,000-$40,000 - 4.22% on income $40,000-$60,000 - 4.58% on income over $60,000 For married filing separately: - 2.11% on income up to $5,000 - 2.81% on income $5,000-$12,500 - 3.16% on income $12,500-$20,000 - 4.22% on income $20,000-$30,000 - 4.58% on income over $30,000 Closes #7918 Co-Authored-By: Claude Opus 4.5 --- changelog.d/wv-income-tax-2026.added.md | 1 + .../gov/states/wv/tax/income/rates/head.yaml | 9 +++ .../gov/states/wv/tax/income/rates/joint.yaml | 9 +++ .../states/wv/tax/income/rates/separate.yaml | 9 +++ .../states/wv/tax/income/rates/single.yaml | 9 +++ .../wv/tax/income/rates/surviving_spouse.yaml | 9 +++ ...ome_tax_before_non_refundable_credits.yaml | 75 +++++++++++++++++++ 7 files changed, 121 insertions(+) create mode 100644 changelog.d/wv-income-tax-2026.added.md diff --git a/changelog.d/wv-income-tax-2026.added.md b/changelog.d/wv-income-tax-2026.added.md new file mode 100644 index 00000000000..a522947af92 --- /dev/null +++ b/changelog.d/wv-income-tax-2026.added.md @@ -0,0 +1 @@ +Update West Virginia income tax rates for 2026 per SB 392, §11-21-4j. diff --git a/policyengine_us/parameters/gov/states/wv/tax/income/rates/head.yaml b/policyengine_us/parameters/gov/states/wv/tax/income/rates/head.yaml index 39a6a463e0e..016de88e0c3 100644 --- a/policyengine_us/parameters/gov/states/wv/tax/income/rates/head.yaml +++ b/policyengine_us/parameters/gov/states/wv/tax/income/rates/head.yaml @@ -5,6 +5,8 @@ metadata: rate_unit: /1 label: West Virginia income tax rate for head of household filers reference: + - title: West Virginia Senate Bill 392 (2026), §11-21-4j + href: https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb392%20sub1%20enr.pdf - title: West Virginia Personal Income Tax Forms And Instructions 2025, Tax Rate Schedules href: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf#page=37 - title: West Virginia Personal Income Tax Forms And Instructions 2024, Tax Rate Schedules @@ -17,6 +19,8 @@ metadata: href: https://code.wvlegislature.gov/11-21-4E/ - title: Code of West Virginia §11-21-4g href: https://code.wvlegislature.gov/11-21-4G/ + - title: Code of West Virginia §11-21-4j + href: https://code.wvlegislature.gov/11-21-4J/ brackets: - threshold: @@ -25,27 +29,32 @@ brackets: 2022-01-01: 0.03 2023-01-01: 0.0236 2025-01-01: 0.0222 + 2026-01-01: 0.0211 - threshold: 2022-01-01: 10_000 rate: 2022-01-01: 0.04 2023-01-01: 0.0315 2025-01-01: 0.0296 + 2026-01-01: 0.0281 - threshold: 2022-01-01: 25_000 rate: 2022-01-01: 0.045 2023-01-01: 0.0354 2025-01-01: 0.0333 + 2026-01-01: 0.0316 - threshold: 2022-01-01: 40_000 rate: 2022-01-01: 0.06 2023-01-01: 0.0472 2025-01-01: 0.0444 + 2026-01-01: 0.0422 - threshold: 2022-01-01: 60_000 rate: 2022-01-01: 0.065 2023-01-01: 0.0512 2025-01-01: 0.0482 + 2026-01-01: 0.0458 diff --git a/policyengine_us/parameters/gov/states/wv/tax/income/rates/joint.yaml b/policyengine_us/parameters/gov/states/wv/tax/income/rates/joint.yaml index 98afda83081..d06fbbf3569 100644 --- a/policyengine_us/parameters/gov/states/wv/tax/income/rates/joint.yaml +++ b/policyengine_us/parameters/gov/states/wv/tax/income/rates/joint.yaml @@ -5,6 +5,8 @@ metadata: rate_unit: /1 label: West Virginia income tax rate for joint filers reference: + - title: West Virginia Senate Bill 392 (2026), §11-21-4j + href: https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb392%20sub1%20enr.pdf - title: West Virginia Personal Income Tax Forms And Instructions 2025, Tax Rate Schedules href: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf#page=37 - title: West Virginia Personal Income Tax Forms And Instructions 2024, Tax Rate Schedules @@ -17,6 +19,8 @@ metadata: href: https://code.wvlegislature.gov/11-21-4E/ - title: Code of West Virginia §11-21-4g href: https://code.wvlegislature.gov/11-21-4G/ + - title: Code of West Virginia §11-21-4j + href: https://code.wvlegislature.gov/11-21-4J/ brackets: - threshold: @@ -25,28 +29,33 @@ brackets: 2022-01-01: 0.03 2023-01-01: 0.0236 2025-01-01: 0.0222 + 2026-01-01: 0.0211 - threshold: 2022-01-01: 10_000 rate: 2022-01-01: 0.04 2023-01-01: 0.0315 2025-01-01: 0.0296 + 2026-01-01: 0.0281 - threshold: 2022-01-01: 25_000 rate: 2022-01-01: 0.045 2023-01-01: 0.0354 2025-01-01: 0.0333 + 2026-01-01: 0.0316 - threshold: 2022-01-01: 40_000 rate: 2022-01-01: 0.06 2023-01-01: 0.0472 2025-01-01: 0.0444 + 2026-01-01: 0.0422 - threshold: 2022-01-01: 60_000 rate: 2022-01-01: 0.065 2023-01-01: 0.0512 2025-01-01: 0.0482 + 2026-01-01: 0.0458 diff --git a/policyengine_us/parameters/gov/states/wv/tax/income/rates/separate.yaml b/policyengine_us/parameters/gov/states/wv/tax/income/rates/separate.yaml index 7db68d91446..36aa4b3963e 100644 --- a/policyengine_us/parameters/gov/states/wv/tax/income/rates/separate.yaml +++ b/policyengine_us/parameters/gov/states/wv/tax/income/rates/separate.yaml @@ -6,6 +6,8 @@ metadata: rate_unit: /1 label: West Virginia income tax rate married filers, filing separately reference: + - title: West Virginia Senate Bill 392 (2026), §11-21-4j + href: https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb392%20sub1%20enr.pdf - title: West Virginia Personal Income Tax Forms And Instructions 2025, Tax Rate Schedules href: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf#page=37 - title: West Virginia Personal Income Tax Forms And Instructions 2024, Tax Rate Schedules @@ -18,6 +20,8 @@ metadata: href: https://code.wvlegislature.gov/11-21-4E/ - title: Code of West Virginia §11-21-4g href: https://code.wvlegislature.gov/11-21-4G/ + - title: Code of West Virginia §11-21-4j + href: https://code.wvlegislature.gov/11-21-4J/ brackets: - threshold: @@ -26,27 +30,32 @@ brackets: 2022-01-01: 0.03 2023-01-01: 0.0236 2025-01-01: 0.0222 + 2026-01-01: 0.0211 - threshold: 2022-01-01: 5_000 rate: 2022-01-01: 0.04 2023-01-01: 0.0315 2025-01-01: 0.0296 + 2026-01-01: 0.0281 - threshold: 2022-01-01: 12_500 rate: 2022-01-01: 0.045 2023-01-01: 0.0354 2025-01-01: 0.0333 + 2026-01-01: 0.0316 - threshold: 2022-01-01: 20_000 rate: 2022-01-01: 0.06 2023-01-01: 0.0472 2025-01-01: 0.0444 + 2026-01-01: 0.0422 - threshold: 2022-01-01: 30_000 rate: 2022-01-01: 0.065 2023-01-01: 0.0512 2025-01-01: 0.0482 + 2026-01-01: 0.0458 diff --git a/policyengine_us/parameters/gov/states/wv/tax/income/rates/single.yaml b/policyengine_us/parameters/gov/states/wv/tax/income/rates/single.yaml index 3db2c530d00..acf8bc0a395 100644 --- a/policyengine_us/parameters/gov/states/wv/tax/income/rates/single.yaml +++ b/policyengine_us/parameters/gov/states/wv/tax/income/rates/single.yaml @@ -5,6 +5,8 @@ metadata: rate_unit: /1 label: West Virginia income tax rate for single filers reference: + - title: West Virginia Senate Bill 392 (2026), §11-21-4j + href: https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb392%20sub1%20enr.pdf - title: West Virginia Personal Income Tax Forms And Instructions 2025, Tax Rate Schedules href: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf#page=37 - title: West Virginia Personal Income Tax Forms And Instructions 2024, Tax Rate Schedules @@ -17,6 +19,8 @@ metadata: href: https://code.wvlegislature.gov/11-21-4E/ - title: Code of West Virginia §11-21-4g href: https://code.wvlegislature.gov/11-21-4G/ + - title: Code of West Virginia §11-21-4j + href: https://code.wvlegislature.gov/11-21-4J/ brackets: - threshold: @@ -25,27 +29,32 @@ brackets: 2022-01-01: 0.03 2023-01-01: 0.0236 2025-01-01: 0.0222 + 2026-01-01: 0.0211 - threshold: 2022-01-01: 10_000 rate: 2022-01-01: 0.04 2023-01-01: 0.0315 2025-01-01: 0.0296 + 2026-01-01: 0.0281 - threshold: 2022-01-01: 25_000 rate: 2022-01-01: 0.045 2023-01-01: 0.0354 2025-01-01: 0.0333 + 2026-01-01: 0.0316 - threshold: 2022-01-01: 40_000 rate: 2022-01-01: 0.06 2023-01-01: 0.0472 2025-01-01: 0.0444 + 2026-01-01: 0.0422 - threshold: 2022-01-01: 60_000 rate: 2022-01-01: 0.065 2023-01-01: 0.0512 2025-01-01: 0.0482 + 2026-01-01: 0.0458 diff --git a/policyengine_us/parameters/gov/states/wv/tax/income/rates/surviving_spouse.yaml b/policyengine_us/parameters/gov/states/wv/tax/income/rates/surviving_spouse.yaml index a5e6d7e3c89..e3cf41253ce 100644 --- a/policyengine_us/parameters/gov/states/wv/tax/income/rates/surviving_spouse.yaml +++ b/policyengine_us/parameters/gov/states/wv/tax/income/rates/surviving_spouse.yaml @@ -5,6 +5,8 @@ metadata: rate_unit: /1 label: West Virginia income tax rate for surviving spouse filers reference: + - title: West Virginia Senate Bill 392 (2026), §11-21-4j + href: https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb392%20sub1%20enr.pdf - title: West Virginia Personal Income Tax Forms And Instructions 2025, Tax Rate Schedules href: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf#page=37 - title: West Virginia Personal Income Tax Forms And Instructions 2024, Tax Rate Schedules @@ -17,6 +19,8 @@ metadata: href: https://code.wvlegislature.gov/11-21-4E/ - title: Code of West Virginia §11-21-4g href: https://code.wvlegislature.gov/11-21-4G/ + - title: Code of West Virginia §11-21-4j + href: https://code.wvlegislature.gov/11-21-4J/ brackets: - threshold: @@ -25,27 +29,32 @@ brackets: 2022-01-01: 0.03 2023-01-01: 0.0236 2025-01-01: 0.0222 + 2026-01-01: 0.0211 - threshold: 2022-01-01: 10_000 rate: 2022-01-01: 0.04 2023-01-01: 0.0315 2025-01-01: 0.0296 + 2026-01-01: 0.0281 - threshold: 2022-01-01: 25_000 rate: 2022-01-01: 0.045 2023-01-01: 0.0354 2025-01-01: 0.0333 + 2026-01-01: 0.0316 - threshold: 2022-01-01: 40_000 rate: 2022-01-01: 0.06 2023-01-01: 0.0472 2025-01-01: 0.0444 + 2026-01-01: 0.0422 - threshold: 2022-01-01: 60_000 rate: 2022-01-01: 0.065 2023-01-01: 0.0512 2025-01-01: 0.0482 + 2026-01-01: 0.0458 diff --git a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/wv_income_tax_before_non_refundable_credits.yaml b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/wv_income_tax_before_non_refundable_credits.yaml index 545c33bff03..48636716f50 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/wv_income_tax_before_non_refundable_credits.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/wv_income_tax_before_non_refundable_credits.yaml @@ -75,3 +75,78 @@ # + 5.12% * ($1,000,000 - $30,000) [$49664] # = $50,755.75 wv_income_tax_before_non_refundable_credits: 50_755.75 + +# 2026 tests per SB 392, §11-21-4j + +- name: 2026 Single filers with income of $0 pay $0. + absolute_error_margin: 1 + period: 2026 + input: + wv_taxable_income: 0 + filing_status: SINGLE + state_code: WV + output: + wv_income_tax_before_non_refundable_credits: 0 + +- name: 2026 Single filers with income of $1,000,000 pay $45,002.50. + absolute_error_margin: 1 + period: 2026 + input: + wv_taxable_income: 1_000_000 + filing_status: SINGLE + state_code: WV + output: + # 2.11% * $10,000 [$211.00] + # + 2.81% * ($25,000 - $10,000) [$421.50] + # + 3.16% * ($40,000 - $25,000) [$474.00] + # + 4.22% * ($60,000 - $40,000) [$844.00] + # + 4.58% * ($1,000,000 - $60,000) [$43,052.00] + # = $45,002.50 + wv_income_tax_before_non_refundable_credits: 45_002.50 + +- name: 2026 Married filing separately filers with income of $1,000,000 pay $45,511.25. + absolute_error_margin: 1 + period: 2026 + input: + wv_taxable_income: 1_000_000 + filing_status: SEPARATE + state_code: WV + output: + # 2.11% * $5,000 [$105.50] + # + 2.81% * ($12,500 - $5,000) [$210.75] + # + 3.16% * ($20,000 - $12,500) [$237] + # + 4.22% * ($30,000 - $20,000) [$422] + # + 4.58% * ($1,000,000 - $30,000) [$44,426] + # = $45,401.25 + wv_income_tax_before_non_refundable_credits: 45_401.25 + +- name: 2026 Joint filers with income of $50,000 pay $1,318. + absolute_error_margin: 1 + period: 2026 + input: + wv_taxable_income: 50_000 + filing_status: JOINT + state_code: WV + output: + # 2.11% * $10,000 [$211] + # + 2.81% * ($25,000 - $10,000) [$421.50] + # + 3.16% * ($40,000 - $25,000) [$474] + # + 4.22% * ($50,000 - $40,000) [$422] + # = $1,528.50 + wv_income_tax_before_non_refundable_credits: 1_528.50 + +- name: 2026 Head of household filers with income of $75,000 pay $2,637.50. + absolute_error_margin: 1 + period: 2026 + input: + wv_taxable_income: 75_000 + filing_status: HEAD_OF_HOUSEHOLD + state_code: WV + output: + # 2.11% * $10,000 [$211] + # + 2.81% * ($25,000 - $10,000) [$421.50] + # + 3.16% * ($40,000 - $25,000) [$474] + # + 4.22% * ($60,000 - $40,000) [$844] + # + 4.58% * ($75,000 - $60,000) [$687] + # = $2,637.50 + wv_income_tax_before_non_refundable_credits: 2_637.50 From d82db616bad6a16e0df10d36ff21d9603033c790 Mon Sep 17 00:00:00 2001 From: PavelMakarchuk Date: Mon, 6 Apr 2026 09:43:00 -0400 Subject: [PATCH 3/3] Fix test name typos, tighten error margins, add surviving spouse test, improve references MIME-Version: 1.0 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 8bit - Fix MFS test name: "$45,511.25" → "$45,401.25" - Fix Joint test name: "$1,318" → "$1,528.50" - Change absolute_error_margin from 1 to 0.1 on all 2026 tests - Move absolute_error_margin after period per convention - Add 2026 surviving spouse test case ($50K income) - Add #page=6 to SB 392 PDF references in all 5 parameter files - Add subsection letters: (a) for single/joint/head/surviving_spouse, (b) for separate Co-Authored-By: Claude Opus 4.6 (1M context) --- .../gov/states/wv/tax/income/rates/head.yaml | 4 +-- .../gov/states/wv/tax/income/rates/joint.yaml | 4 +-- .../states/wv/tax/income/rates/separate.yaml | 4 +-- .../states/wv/tax/income/rates/single.yaml | 4 +-- .../wv/tax/income/rates/surviving_spouse.yaml | 4 +-- ...ome_tax_before_non_refundable_credits.yaml | 29 ++++++++++++++----- 6 files changed, 32 insertions(+), 17 deletions(-) diff --git a/policyengine_us/parameters/gov/states/wv/tax/income/rates/head.yaml b/policyengine_us/parameters/gov/states/wv/tax/income/rates/head.yaml index 016de88e0c3..b510b1843ba 100644 --- a/policyengine_us/parameters/gov/states/wv/tax/income/rates/head.yaml +++ b/policyengine_us/parameters/gov/states/wv/tax/income/rates/head.yaml @@ -5,8 +5,8 @@ metadata: rate_unit: /1 label: West Virginia income tax rate for head of household filers reference: - - title: West Virginia Senate Bill 392 (2026), §11-21-4j - href: https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb392%20sub1%20enr.pdf + - title: West Virginia Senate Bill 392 (2026), §11-21-4j(a) + href: https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb392%20sub1%20enr.pdf#page=6 - title: West Virginia Personal Income Tax Forms And Instructions 2025, Tax Rate Schedules href: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf#page=37 - title: West Virginia Personal Income Tax Forms And Instructions 2024, Tax Rate Schedules diff --git a/policyengine_us/parameters/gov/states/wv/tax/income/rates/joint.yaml b/policyengine_us/parameters/gov/states/wv/tax/income/rates/joint.yaml index d06fbbf3569..99badfbe08b 100644 --- a/policyengine_us/parameters/gov/states/wv/tax/income/rates/joint.yaml +++ b/policyengine_us/parameters/gov/states/wv/tax/income/rates/joint.yaml @@ -5,8 +5,8 @@ metadata: rate_unit: /1 label: West Virginia income tax rate for joint filers reference: - - title: West Virginia Senate Bill 392 (2026), §11-21-4j - href: https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb392%20sub1%20enr.pdf + - title: West Virginia Senate Bill 392 (2026), §11-21-4j(a) + href: https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb392%20sub1%20enr.pdf#page=6 - title: West Virginia Personal Income Tax Forms And Instructions 2025, Tax Rate Schedules href: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf#page=37 - title: West Virginia Personal Income Tax Forms And Instructions 2024, Tax Rate Schedules diff --git a/policyengine_us/parameters/gov/states/wv/tax/income/rates/separate.yaml b/policyengine_us/parameters/gov/states/wv/tax/income/rates/separate.yaml index 36aa4b3963e..080f6de2fd5 100644 --- a/policyengine_us/parameters/gov/states/wv/tax/income/rates/separate.yaml +++ b/policyengine_us/parameters/gov/states/wv/tax/income/rates/separate.yaml @@ -6,8 +6,8 @@ metadata: rate_unit: /1 label: West Virginia income tax rate married filers, filing separately reference: - - title: West Virginia Senate Bill 392 (2026), §11-21-4j - href: https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb392%20sub1%20enr.pdf + - title: West Virginia Senate Bill 392 (2026), §11-21-4j(b) + href: https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb392%20sub1%20enr.pdf#page=6 - title: West Virginia Personal Income Tax Forms And Instructions 2025, Tax Rate Schedules href: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf#page=37 - title: West Virginia Personal Income Tax Forms And Instructions 2024, Tax Rate Schedules diff --git a/policyengine_us/parameters/gov/states/wv/tax/income/rates/single.yaml b/policyengine_us/parameters/gov/states/wv/tax/income/rates/single.yaml index acf8bc0a395..7b58aaeef98 100644 --- a/policyengine_us/parameters/gov/states/wv/tax/income/rates/single.yaml +++ b/policyengine_us/parameters/gov/states/wv/tax/income/rates/single.yaml @@ -5,8 +5,8 @@ metadata: rate_unit: /1 label: West Virginia income tax rate for single filers reference: - - title: West Virginia Senate Bill 392 (2026), §11-21-4j - href: https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb392%20sub1%20enr.pdf + - title: West Virginia Senate Bill 392 (2026), §11-21-4j(a) + href: https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb392%20sub1%20enr.pdf#page=6 - title: West Virginia Personal Income Tax Forms And Instructions 2025, Tax Rate Schedules href: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf#page=37 - title: West Virginia Personal Income Tax Forms And Instructions 2024, Tax Rate Schedules diff --git a/policyengine_us/parameters/gov/states/wv/tax/income/rates/surviving_spouse.yaml b/policyengine_us/parameters/gov/states/wv/tax/income/rates/surviving_spouse.yaml index e3cf41253ce..4d7b05300a9 100644 --- a/policyengine_us/parameters/gov/states/wv/tax/income/rates/surviving_spouse.yaml +++ b/policyengine_us/parameters/gov/states/wv/tax/income/rates/surviving_spouse.yaml @@ -5,8 +5,8 @@ metadata: rate_unit: /1 label: West Virginia income tax rate for surviving spouse filers reference: - - title: West Virginia Senate Bill 392 (2026), §11-21-4j - href: https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb392%20sub1%20enr.pdf + - title: West Virginia Senate Bill 392 (2026), §11-21-4j(a) + href: https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb392%20sub1%20enr.pdf#page=6 - title: West Virginia Personal Income Tax Forms And Instructions 2025, Tax Rate Schedules href: https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf#page=37 - title: West Virginia Personal Income Tax Forms And Instructions 2024, Tax Rate Schedules diff --git a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/wv_income_tax_before_non_refundable_credits.yaml b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/wv_income_tax_before_non_refundable_credits.yaml index 48636716f50..72d90c3cdb2 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/wv_income_tax_before_non_refundable_credits.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/wv_income_tax_before_non_refundable_credits.yaml @@ -79,8 +79,8 @@ # 2026 tests per SB 392, §11-21-4j - name: 2026 Single filers with income of $0 pay $0. - absolute_error_margin: 1 period: 2026 + absolute_error_margin: 0.1 input: wv_taxable_income: 0 filing_status: SINGLE @@ -89,8 +89,8 @@ wv_income_tax_before_non_refundable_credits: 0 - name: 2026 Single filers with income of $1,000,000 pay $45,002.50. - absolute_error_margin: 1 period: 2026 + absolute_error_margin: 0.1 input: wv_taxable_income: 1_000_000 filing_status: SINGLE @@ -104,9 +104,9 @@ # = $45,002.50 wv_income_tax_before_non_refundable_credits: 45_002.50 -- name: 2026 Married filing separately filers with income of $1,000,000 pay $45,511.25. - absolute_error_margin: 1 +- name: 2026 Married filing separately filers with income of $1,000,000 pay $45,401.25. period: 2026 + absolute_error_margin: 0.1 input: wv_taxable_income: 1_000_000 filing_status: SEPARATE @@ -120,9 +120,9 @@ # = $45,401.25 wv_income_tax_before_non_refundable_credits: 45_401.25 -- name: 2026 Joint filers with income of $50,000 pay $1,318. - absolute_error_margin: 1 +- name: 2026 Joint filers with income of $50,000 pay $1,528.50. period: 2026 + absolute_error_margin: 0.1 input: wv_taxable_income: 50_000 filing_status: JOINT @@ -136,8 +136,8 @@ wv_income_tax_before_non_refundable_credits: 1_528.50 - name: 2026 Head of household filers with income of $75,000 pay $2,637.50. - absolute_error_margin: 1 period: 2026 + absolute_error_margin: 0.1 input: wv_taxable_income: 75_000 filing_status: HEAD_OF_HOUSEHOLD @@ -150,3 +150,18 @@ # + 4.58% * ($75,000 - $60,000) [$687] # = $2,637.50 wv_income_tax_before_non_refundable_credits: 2_637.50 + +- name: 2026 Surviving spouse filers with income of $50,000 pay $1,528.50. + period: 2026 + absolute_error_margin: 0.1 + input: + wv_taxable_income: 50_000 + filing_status: SURVIVING_SPOUSE + state_code: WV + output: + # 2.11% * $10,000 [$211] + # + 2.81% * ($25,000 - $10,000) [$421.50] + # + 3.16% * ($40,000 - $25,000) [$474] + # + 4.22% * ($50,000 - $40,000) [$422] + # = $1,528.50 + wv_income_tax_before_non_refundable_credits: 1_528.50