West Virginia Tax Plan Includes Elimination of the Marriage Penalty The new income tax cut plan unveiled and then quickly passed by the West Virginia State Senate involves a number of changes to the state’s tax code. One change that was highly touted in the senate press conference was addressing what’s known as the “marriage…

West Virginia Should Reinstate the Standard Deduction Did you know that West Virginia’s tax filings don’t have a standard deduction? Reinstating it as part of West Virginia’s income taxes could be a step in the right direction to provide for smart, simplified tax policy for Mountaineers. What is the standard deduction? A standard deduction is…

Keep the Receipt for Tax Rebates Ballot Measures Defeated in West Virginia On November 8, 2022, West Virginia’s voters headed to the ballot to vote. Before them were many voting options, not only on many of the state’s elected leaders, but, in unusual fashion for West Virginia, on several ballot initiatives. These initiatives covered everything…

Top Five Education Bills to Watch in the 2023 West Virginia Legislative Session The 86th Session of the West Virginia Legislature convened on January 11, 2023. At the time of writing this blog post, 1,875 bills have been introduced this session. From these, there are five pieces of legislation that deal with K-12 education I…

Possible SALT Deduction Workaround A new state income tax workaround may find itself welcome in the Mountain State during the 2023 Legislative Session. This new workaround would bypass the $10,000 cap on state and local tax (SALT) deductions at the federal level. The cap on SALT deductions are a provision implemented by the 2017 Tax…

Interviewing OpenAI’s ChatGPT About Certificate of Need Laws Technology is growing incredibly fast, so I wanted to see what AI thinks of current health care regulations. I recently sat down with OpenAI’s ChatGPT and was briefly able to discuss Certificate of Need (CON) laws with it. Here is how that discussion went:   Interview: What…

The Legislature has approved the Hope Scholarship Rules, so what? Since the West Virginia Supreme Court lifted the injunction in October, the Hope Scholarship program has been moving ahead with implementation. One of the most crucial elements of implementation has been the establishment of the program’s rules through the rulemaking process outlined in West Virginia…

Survey Says . . .  Leading into the 2023 Legislative Session, our team at the Cardinal Institute commissioned a public opinion survey to track and determine the attitudes and opinions of West Virginia voters on the issues that concern them the most in our state.     After a tumultuous 2022, it comes as little surprise…

Reflections on the 2023 State of the State Address January 11th, 2023 West Virginia State of the State Address On Wednesday, January 11, 2023, slightly past 7pm, Gov. Jim Justice delivered what was, perhaps, the most optimistic and upbeat State of the State Address of the seven he has delivered during his tenure as governor. …

Occupational Licensure Stands in the Way of the Path to Prosperity The path to prosperity, for most people, starts with income. Income, collected and saved over time, is what lines the coffers of most financially secure people, regardless of what they may have converted it to over the years:  stocks, bonds, or other financial instruments.…