West Virginia 2023 Regular Session

West Virginia House Bill HB2826

Introduced
1/19/23  

Caption

Remove variable rate on gas tax

Impact

The proposed changes under HB 2826 would have a significant effect on state revenue generated from the excise tax on motor fuel. By instituting a flat rate, the state may experience less volatility in tax revenue, as it would not be subject to fluctuations based on the average wholesale price. However, this change could also mean reduced income in periods when fuel prices decline, challenging revenue forecasts for state infrastructure projects funded via these taxes.

Summary

House Bill 2826 aims to amend West Virginia's motor fuel excise tax by removing the variable rate component. The current tax structure includes a flat rate alongside a variable component based on the average wholesale price of motor fuel. By eliminating this variable component, the bill seeks to simplify the tax system, providing a stable tax rate of $0.205 per gallon of motor fuel sold. This simplification is intended to reduce complexity for consumers and businesses while potentially stabilizing fund allocations for state infrastructure related to transportation and roads.

Sentiment

The sentiment surrounding HB 2826 seems to be mixed among stakeholders. Supporters argue that a consistent tax rate is favorable for budgeting and planning, particularly for businesses in the motor fuel sector who face fluctuating costs. Opponents may express concerns about the potential for reduced revenue as the variable component currently helps account for rising fuel prices, which could lead to shortfalls in necessary funding for state projects if not managed adequately.

Contention

Notable contentions surrounding HB 2826 include discussions about its long-term implications on state fiscal health and its dependency on market fluctuations. Critics may argue that a flat tax does not allow for responsiveness to changing economic circumstances and could lead to funding issues for critical infrastructure. The debate could also encompass differing opinions on taxation policies and their impact on West Virginia's economic landscape.

Companion Bills

No companion bills found.

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