The bill introduced on January 14, 2026, seeks to amend section 11-15-2 of the Code of West Virginia, 1931, by expanding the definition of "professional services" to include certified fire investigators. This addition recognizes the role of certified fire investigators alongside other licensed and certified professions such as physicians, lawyers, and architects, thereby formalizing their status within the legal framework governing professional services in the state. The bill does not propose any deletions from existing definitions but enhances the current framework to better acknowledge this profession.

In addition to including certified fire investigators, the bill also introduces new legal language to encompass nursing home administrators, licensed professional counselors, and licensed real estate brokers within the professional services category. It updates various definitions related to sales and services, such as "purchaser," "sale," "service," and "vendor," while removing outdated language to ensure clarity and consistency in the application of the sales tax code. The overall aim of the bill is to modernize the legal framework governing professional services and improve the understanding of tax obligations for various service providers.