This bill proposes the elimination of the motor fuel excise tax in West Virginia, which currently levies a flat rate of 20.50 cents per gallon on regular gasoline and diesel fuel, along with a variable component based on the average wholesale price. The bill introduces a new article, 11-14D, which outlines legislative findings supporting this tax elimination, emphasizing that reducing fuel prices will attract more visitors to the state and benefit working-class families. The bill also stipulates that the revenue lost from the excise tax will be offset by an equivalent increase in the state sales tax, raising it to 7.8%, with a portion dedicated to the state road fund.

Additionally, the bill repeals numerous sections of the existing motor fuel excise tax law, effectively streamlining the tax structure. The provisions of this new article are set to take effect on July 1, 2026. The bill aims to ensure that the elimination of the motor fuel excise tax does not impact airline fuel taxation, which will continue to be governed by existing laws.

Statutes affected:
Introduced Version: 11-14D-1, 11-14D-2, 11-14D-3, 11-14C-1, 11-14C-2, 11-14C-3, 11-14C-4, 11-14C-5, 11-14C-6, 11-14C-6a, 11-14C-7, 11-14C-8, 11-14C-9, 11-14C-9a, 11-14C-10, 11-14C-11, 11-14C-12, 11-14C-13, 11-14C-14, 11-14C-15, 11-14C-16, 11-14C-17, 11-14C-18, 11-14C-19, 11-14C-20, 11-14C-21, 11-14C-22, 11-14C-23, 11-14C-24, 11-14C-25, 11-14C-26, 11-14C-27, 11-14C-28, 11-14C-29, 11-14C-30, 11-14C-31, 11-14C-32, 11-14C-33, 11-14C-34, 11-14C-35, 11-14C-36, 11-14C-37, 11-14C-38, 11-14C-39, 11-14C-40, 11-14C-41, 11-14C-42, 11-14C-43, 11-14C-44, 11-14C-45, 11-14C-46, 11-14C-47, 11-14C-48