WeVote
Log In

Bill

Bill

HB 5672

Relating to collecting a tax from all manufacturers and distributors of opioid drugs

2026 Regular Session Introduced by John Williams

Imposes a one-cent tax per 100 Schedule II opioid pills sold to WV pharmacies, with revenue funding addiction prevention and recovery programs through the Ryan Brown Fund.

To House Finance
#taxation
0
WeVote Research Nonpartisan
Bill Summary · HB 5672

Summary of HB 5672 (2026) – West Virginia

Purpose

  • Establishes an excise tax on Schedule II opioid drugs (and their derivatives) purchased by licensed West Virginia pharmacies.
  • Revenue from the tax is dedicated to funding substance abuse prevention and recovery programs, via the Ryan Brown Addiction Prevention and Recovery Fund.

Key Provisions

  • Tax base and rate

    • An excise tax is imposed on pills of opioid substances included in Schedule II.
    • The tax rate is one cent ($0.01) per 100 pills sold, i.e., “one cent multiplied by the number of overdose deaths in West Virginia” for the most recent year, as published by the Department of Health’s Epidemiology Division.
    • The Department of Health provides the most recent overdose death data by December 1st each year.
    • The Tax Commission calculates the annual tax amount based on the latest data and notifies every licensed pharmacy of the amount.

  • Subject of the tax

    • The tax applies to: pharmaceutical manufacturers or distributors selling Schedule II opioid drugs to licensed pharmacies in West Virginia.
    • The tax is ultimately collected by the pharmacies, who remit to the Tax Commissioner.

  • Remittance and collection mechanics

    • Licensed pharmacies in West Virginia collect the tax from the applicable purchasers (note: the bill specifies that the tax cannot be passed on to patients).
    • Pharmacies periodically remit the collected tax to the Tax Commissioner under rules promulgated for the collection process.

  • Use of proceeds

    • Tax revenues are deposited into the Ryan Brown Addiction Prevention and Recovery Fund (established under §16-53-2 of the code) to support addiction prevention and recovery programs.

  • Effective date

    • The mechanism references an annual recalculation beginning January 1st of each year, aligned with the most recent overdose death data.

Affected Parties

  • Manufacturers and distributors of Schedule II opioid drugs (responsible for remitting the tax to the Tax Commissioner).
  • Licensed pharmacies in West Virginia (responsible for collecting the tax from upstream purchasers and remitting to the state).
  • State agencies:
    • Department of Health (provides annual overdose death data used to set the tax amount).
    • Tax Commissioner (administers collection and remittance).
    • Ryan Brown Addiction Prevention and Recovery Fund (receives the tax proceeds).

Procedural and Timeline Aspects

  • Data used to set the tax amount:
    • Department of Health’s Epidemiology Division publishes overdose death data for the most recent year.
    • Data must be provided by December 1st each year to the Tax Commission.
  • Annual recalculation:
    • The tax amount is recalculated each year based on the latest overdose death data and applied starting January 1st of the following year.
  • Legislative process:
    • Introduced February 17, 2026; referred to the House Finance Committee.
    • Sponsored by Delegate Williams (co-sponsor: John Williams).

Considerations

  • The tax ties revenue to public health data (overdose deaths) and uses funds for addiction prevention and recovery, presenting a data-driven funding mechanism.
  • The bill explicitly prohibits passing the tax cost to patients.
  • As a new fiscal measure, it would require administrative rules and clear reporting requirements to ensure proper collection and allocation of funds.

If you’d like, I can provide a concise one-page briefing or a comparison with existing opioid-related taxes or funds in West Virginia.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.