Among Governor Morrisey’s top priorities entering the 60-day legislative session was another reduction of the personal income tax. In his State of the State address in January, he proposed a ten percent cut. His proposed budget included a five percent reduction and challenged lawmakers to find a way to deliver the other half.
The request was immediately met with skepticism—particularly in the House of Delegates.
Since 2023, West Virginia’s personal income tax has already been reduced by a combined 27.2 percent. House Bill 2526, passed in 2023, cut income tax rates by an average of 21.25% across all brackets for that tax year. Built-in triggers reduced the tax by another four percent in 2025, and during a special session that year, lawmakers approved an additional two percent cut.
Those changes have saved West Virginia taxpayers nearly $1.2 billion since the first reductions took effect.
Even so, Governor Morrisey made further reduction a key goal this year. Ultimately, the legislature agreed to the governor’s proposed five percent cut. With that approval, the cumulative reduction since passage of HB 2526 now stands at 32.2 percent.
While this year’s five percent cut amounts to only a few hundred dollars for the average taxpayer, the cumulative savings are notable. Between 2023 and 2025, the average West Virginian has saved roughly $1,600 in income taxes—hardly an insignificant sum.
Morrisey-Administration Tax Cuts During 2026 Legislative Session:
— over $230 million worth of total tax reductions for West Virginians. Good for individuals and businesses!
— Five percent across the board reduction in state income tax.
— Conformed West Virginia’s tax code…
— Patrick Morrisey (@MorriseyWV) March 15, 2026
There was a question of how Morrisey would respond. Although he aggressively pushed for the full ten percent cut in social media posts and in other public appearances, the governor praised the work of legislators and seems to be taking the five percent cut as a win.
Politically, it allows Governor Morrisey to campaign on a clear record of tax relief. With the personal income tax cut and West Virginia’s alignment with the “One Big, Beautiful Bill” signed by President Trump last year, Morrisey can credibly claim to have delivered $230 million in tax reductions this year alone.
However, any further cuts cannot come through legislative action. HB 2526 established an automatic formula that ties future reductions to economic growth. The next decrease should only occur if the economy expands enough to trigger it.
If Governor Morrisey succeeds in driving that growth, he can truly cement his legacy—both by advancing his tax-cut agenda and by addressing other state priorities such as education, Child Protective Services, and infrastructure.
But if future cuts come from political ambition rather than genuine growth, they could define his legacy in a far less favorable way.