WV: Update income tax rates for 2026 (SB 392)#7919
Merged
PavelMakarchuk merged 3 commits intoPolicyEngine:mainfrom Apr 6, 2026
Merged
WV: Update income tax rates for 2026 (SB 392)#7919PavelMakarchuk merged 3 commits intoPolicyEngine:mainfrom
PavelMakarchuk merged 3 commits intoPolicyEngine:mainfrom
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Starting implementation of West Virginia SB 392 income tax rate reductions. Documentation and parameter updates will follow.
Adds new tax rates effective January 1, 2026 from WV Senate Bill 392 (§11-21-4j): For single/joint/HOH/surviving spouse filers: - 2.11% on income up to $10,000 - 2.81% on income $10,000-$25,000 - 3.16% on income $25,000-$40,000 - 4.22% on income $40,000-$60,000 - 4.58% on income over $60,000 For married filing separately: - 2.11% on income up to $5,000 - 2.81% on income $5,000-$12,500 - 3.16% on income $12,500-$20,000 - 4.22% on income $20,000-$30,000 - 4.58% on income over $30,000 Closes PolicyEngine#7918 Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
Codecov Report✅ All modified and coverable lines are covered by tests. Additional details and impacted files@@ Coverage Diff @@
## main #7919 +/- ##
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- Coverage 100.00% 70.94% -29.06%
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Files 1 4195 +4194
Lines 11 60582 +60571
Branches 0 300 +300
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+ Hits 11 42979 +42968
- Misses 0 17603 +17603
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…, improve references - Fix MFS test name: "$45,511.25" → "$45,401.25" - Fix Joint test name: "$1,318" → "$1,528.50" - Change absolute_error_margin from 1 to 0.1 on all 2026 tests - Move absolute_error_margin after period per convention - Add 2026 surviving spouse test case ($50K income) - Add #page=6 to SB 392 PDF references in all 5 parameter files - Add subsection letters: (a) for single/joint/head/surviving_spouse, (b) for separate Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
PavelMakarchuk
approved these changes
Apr 6, 2026
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Summary
Updates West Virginia income tax rates for 2026 per Senate Bill 392 (§11-21-4j).
Closes #7918
Regulatory Authority
Tax Rate Changes
Single/Joint/Head of Household/Surviving Spouse (§11-21-4j(a))
Married Filing Separately (§11-21-4j(b))
Files Changed
Parameters:
policyengine_us/parameters/gov/states/wv/tax/income/rates/single.yamlpolicyengine_us/parameters/gov/states/wv/tax/income/rates/joint.yamlpolicyengine_us/parameters/gov/states/wv/tax/income/rates/head.yamlpolicyengine_us/parameters/gov/states/wv/tax/income/rates/surviving_spouse.yamlpolicyengine_us/parameters/gov/states/wv/tax/income/rates/separate.yamlTests:
policyengine_us/tests/policy/baseline/gov/states/wv/tax/income/wv_income_tax_before_non_refundable_credits.yaml(5 new tests for 2026)Test Coverage
Tests verify correct tax calculations for 2026:
🤖 Generated with Claude Code