West Virginia 2022 Regular Session

West Virginia House Bill HCR104

Introduced
3/11/22  
Report Pass
3/11/22  
Refer
3/11/22  
Report Pass
3/12/22  

Caption

Requesting the Joint Committee on Government and Finance study the fiscal feasibility of eliminating the motor fuel excise tax

Impact

Should the study deem the elimination of the motor fuel excise tax feasible, West Virginia's taxation structure could shift considerably. Currently, the excise tax on motor fuel includes a flat rate of 20.50 cents per gallon plus a variable component based on fuel prices. Eliminating this tax would directly benefit consumers, possibly increasing tourism as lower fuel prices could encourage more visitors. Moreover, the resolution suggests that the proposed sales tax increase would capture revenue growth through increased sales generated by more people purchasing fuel in the state, thereby maintaining fiscal neutrality.

Summary

HCR104 is a House Concurrent Resolution introduced in West Virginia calling for the Joint Committee on Government and Finance to study the fiscal feasibility of eliminating the motor fuel excise tax. The bill proposes that any revenue lost from this tax would be offset by a corresponding increase in general state sales tax revenue. The intent is to make the state more attractive to tourists and to stimulate job creation by lowering fuel prices for consumers. The resolution aims to study how this change can be implemented without negatively impacting state finances.

Sentiment

The sentiment around HCR104 appears to be cautiously optimistic. Proponents argue that simplifying and lowering fuel costs could improve the state's economy by encouraging tourism, while also providing relief to working-class families struggling with high fuel prices. However, this decision may bring concerns regarding potential impacts on overall state revenue streams and could lead to apprehensions among officials about the implications of shifting tax burdens.

Contention

Controversy may arise related to how the tax alterations could impact different demographic groups. While supporters emphasize the potential economic boost from higher disposable income for families, critics may argue that it could disproportionately affect longer-term revenue stability for the state. Additionally, potential adjustments needed in legislation to facilitate these tax changes could lead to further debates about prioritization of tourism over other essential services reliant on current tax structures.

Companion Bills

No companion bills found.

Previously Filed As

WV HCR106

Requesting the Joint Committee on Government and Finance study economic policy strategies and incentives for building Intrastate pipelines

WV SB104

Creating annual adjustment to motor fuel excise tax

WV SB683

Amending definition of "alternative fuel" under motor fuel excise tax

WV SCR27

Requesting Joint Committee on Government and Finance study sale of alcohol

WV HB4764

To reduce West Virginia sales tax on gasoline and diesel to zero, and make up difference with increase in sales tax equivalent to rate of tax

WV SB3095

Tax; cut income and grocery taxes, increase fuel excise tax, and adjust distribution of certain fuel and sales taxes.

WV SCR26

Requesting Joint Committee on Government and Finance study smoke shops

WV HCR84

Requesting the Joint Committee on Government and Finance study state aid for students of veterinary medicine

WV HB5392

To reduce West Virginia sales tax on gasoline and diesel to zero, and make up difference with increase in sales tax equivalent to rate of tax

WV A3885

Imposes additional annual registration fee for electric vehicles; reduces rate of highway fuel taxes; authorizes DOT to conduct alternative revenue feasibility study.

Similar Bills

WV SB334

Authorizing miscellaneous agencies and boards to promulgate rules

WV HB4110

Authorizing certain miscellaneous agencies and boards to promulgate legislative rules

WV HCR108

Requesting the Joint Committee on Government and Finance study the possibility of combining certain programs related to the West Virginia Department of Health and Human Resources (“DHHR”), Workforce West Virginia, and the West Virginia Community and Technical College System

WV HCR94

Requesting the study of the possibility of combining certain programs related to the West Virginia Department of Health and Human Resources (“DHHR”), Workforce West Virginia, the West Virginia Community and Technical College System to create “one-stop shop” for applicants be admitted into higher education programs.

WV HB3562

Relating to the West Virginia Fusion Center

WV HB3157

Relating to clarifying the duties, functions, prohibitions and restrictions applicable to the West Virginia Fusion Center

WV HB5421

To create a K9 Search and Rescue Advisory Committee.

WV HB4758

Creation of the Joint Oversight Committee on the Fusion Center