House Bill 5108 creates a new special revenue account in the State Treasury called the Tobacco Cessation Initiative Program Special Revenue Account. The account would be administered by the Director of the Bureau for Public Health and used only for purposes authorized under the tobacco cessation initiative article. Money in the account would not revert to General Revenue at the end of the fiscal year, but would remain available for future use.
The bill also directs a fixed annual transfer of $5 million from interest and other earnings on the Revenue Shortfall Reserve Fund – Part B to the new account, beginning July 30, 2026 and continuing each year thereafter. The bill states that these funds must be expended solely for the tobacco cessation initiative, and for fiscal year ending June 30, 2026, expenditures are authorized from collections rather than by appropriation.
Impact
HB5108 would amend West Virginia law by adding a new section to Chapter 16, Article 9G, establishing a dedicated funding mechanism for tobacco cessation efforts. It would create a nonreverting special revenue account in the State Treasury and require an annual transfer of $5 million from earnings on the state's Revenue Shortfall Reserve Fund – Part B, thereby diverting a portion of investment income to public health programming. The bill primarily affects state fiscal administration, the Bureau for Public Health, and the use of reserve fund earnings rather than imposing new requirements on private parties.
Sentiment
The available context suggests generally favorable or at least straightforward support for the bill’s public health purpose, as the caption and stated purpose are to fund the Tobacco Use Cessation Initiative. However, there are no committee transcripts or recorded votes provided, so there is no direct evidence of debate, opposition, or amendment activity in the materials supplied.
Contention
Because no committee discussion or vote history is included, no specific points of contention are documented. Potential areas of concern implied by the text could include the diversion of $5 million annually from earnings on the Revenue Shortfall Reserve Fund – Part B, the creation of a dedicated account outside the General Revenue Fund, and the Legislature’s commitment to ongoing funding for a program administered by the Bureau for Public Health.
Appropriations from the state Revenue Shortfall Fund and the Income Tax Reserve Fund be utilized to initiate investments in flood prevention initiatives to reduce the impact of severe flooding