Dear Lawmaker,
On behalf of Americans for Prosperity-West Virginia and our activists across the state, I urge you to support SB 392: 2026 Personal Income Tax Cut. This vote may be recorded in our 2026 session legislative scorecard.
Nine states have cut their income tax rates this year, with more states considering proposals to do so. These efforts represent a continued historic shift away from personal income taxes as a concept and, most importantly for taxpayers, a race amongst legislative leaders across the nation to become the next zero income tax state.
Ohio and Kentucky have both moved to a flat income tax that is lower than West Virginia’s top marginal rate of 4.82%, which starts at $60,000 of income, and second top marginal rate of 4.44%, beginning at $40,000 income. The Mountain State’s top marginal rate is the 25th highest in America. Pennsylvania has a flat tax rate of 3.07%, but also applies income taxes at the locality level. Meanwhile, Maryland and Virginia are tied for the 17th highest top marginal rates in that nation at 5.75%. In terms of tax code competitiveness, West Virginia is in the middle of the pack but not nearly where we must be to overcome myriad socioeconomic headwinds and achieve the kind of economic growth, job creation, and population growth West Virginians deserve.
Given the overwhelming data in support of transformational reductions to personal income tax rates supercharging economic competitiveness along with job and population growth, it is little wonder that principled lawmakers, in their respective statehouses across the nation, have been enacting historic income tax cuts in recent years—including here in the Mountain State where lawmakers have committed to eventually phasing out our income tax entirely. SB 392 is an immediate opportunity to make real progress towards that shared commitment.
Meaningful income tax cuts return much needed dollars to hardworking family’s paychecks, allowing them to invest in their version of the American Dream. When lawmakers commit to further income tax reductions—instead of using surpluses to increase wasteful government spending—they send a market signal to the world that we are serious about our work to phase out the income tax. For citizens who will soon be looking to flee tax hikes in states like now-democrat led Virginia, what better place to move that Best Virginia, where principled lawmakers and Governor Morrisey are working to swiftly make the Mountain State’s income tax burden zero.
For West Virginia to not only maintain but increase our economic competitiveness and effectively vie for more jobs and citizens while the nation marches quickly to zero income tax, lawmakers must commit to a meaningful income tax reduction in 2026.
Other tax reform proposals, like no taxes on tips and overtime or structural changes that do not lower overall brackets such as eliminating the marriage penalty, are well-intended but ultimately distract policymakers from West Virginia’s significantly more economically crucial goal of becoming the next state to offer its citizens zero income tax burden. Regularly returning surplus revenue to citizens in the form of significant income tax cuts is the proven pathway to more jobs and a more thriving economy.
It is for these reasons that I ask you vote yes in support of SB 392, which prioritizes a significant reduction to the personal income tax.
Sincerely,
Jason Huffman
West Virginia State Director
Americans for Prosperity
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