CHARLESTON, W.Va. — State Revenue Secretary Eric Nelson says Gov. Patrick Morrisey wants to work with the legislature on ideas about how to come up with enough revenue in the state budget to cut the personal income tax by a total of 10-percent.

Morrisey announced his plans for a 10-percent cut during his State of the State Address last week but his proposed state budget only funds a five percent cut. Members of the House Finance Committee brought Nelson back before them Monday to ask why.
“The five percent ($125 million) is baked into the budget,” Nelson said. “The governor’s goal is to get to that 10 percent (a $250 million price tag), somewhere there or below.”
Nelson said the other five percent could accomplished by offsets.
“Offsets can take one or two forms, one can be another revenue alternative that replaces the personal income but I think more importantly his (Morrisey’s) focus would be where can we find some other cost savings,” Nelson said.
Del. Marty Gearheart, R-Mercer, told Nelson the word offsets gives him heartburn because it sounds like tax increases.
“Typically somebody doesn’t make a bold request for that large of a cut without having some kind of an idea of how they’re going to accommodate for that revenue,” Gearheart said. “My assumption is that we’re talking about some kind of tax increase and I’d like to know what that is.”
As Virginia looks to increase taxes, we need West Virginia to lower our state income tax! West Virginia is on the move. https://t.co/RUoqxYWmF9
— Patrick Morrisey (@MorriseyWV) January 19, 2026
Nelson said Morrisey wants an agreed-to plan.

“I think this is first and foremost that he wants to truly work with the legislative body and come up with something that is in agreement, as opposed to, putting one idea out there without communicating,” Nelson said.
Morrisey posted a tax increase plan introduced by Democrats in the state of Virginia on social media Monday.
“As Virginia looks to increase taxes, we need West Virginia to lower our state income tax! West Virginia is on the move.” the post said.
Gearheart said he hopes there’s more information forthcoming from Morrisey’s office in the near future about his plans for that other five percent.
“If we’re to start a negotiation or working with someone I’d like to know what where negotiating about and who we’re negotiating with. Right now, we’re sort of blind,” Geaheart said.
Nelson said there would be discussions coming.
“We’ll be getting a little more in-depth here shortly. I wish I could be a little more clear but I can’t,” Nelson said.
