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West Virginia Wins in the One Big Beautiful Bill
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The One Big Beautiful Bill is a clear reflection of our priorities: securing our borders, rebuilding our military, preventing the largest tax increase in U.S. history, and unleashing American energy. I was proud to vote in favor of this commonsense legislation that not only delivers on the promises we’ve made to the American people, but will put West Virginia and our entire nation on a path to greater economic growth, national security, energy independence, and opportunity.

Bolstering National Security
Tax Relief for West Virginians
Supporting West Virginia Farmers
Supporting West Virginia Families
Boosting Our Manufacturing Industry
Restoring Public Safety
Unleashing American Energy
Supporting Students
helping Small businesses thrive

Bolstering National Security

The One Big Beautiful Bill continues to restore the posture of Peace Through Strength. It also provides funding for defense manufacturing in West Virginia, historic support for service members, and addresses gaps in our military readiness as we face evolving global threats.

Some of the national security wins for West Virginia include: 

  • Provides $25 billion to replenish and increase stockpiles of critical munitions, including many that have key components manufactured at sites like Allegany Ballistics Laboratory (ABL) in Mineral County, W.Va.
  • Provides $100 million to accelerate production of the MQ-25 Stingray unmanned aerial refueling drone, of which key components are manufactured in Harrison County, W.Va.
  • Provides $9 billion to support service members and their families, including improvements to housing, healthcare, childcare, and education benefits.
  • Provides $500 million to support the readiness of National Guard units.
  • Provides funding for the Golden Dome missile defense system to protect our homeland from 21st-century missile threats.
  • Reenergizes our munitions industrial base to scale up production of critical weapons, including ones in urgent need of replacement.
  • Makes historic investments in new battle force ships, aircraft, icebreakers, and military facilities to ensure our service members have the technology and equipment they need.
  • Replaces antiquated business systems at the Pentagon with automation and AI, improving efficiency and progress toward passing a Department-wide audit.
  • Ensures our military has the resources to remain a ready, capable, and lethal fighting force, equipped to protect America against any threats.

Tax Relief for West Virginians:

The One Big Beautiful Bill prevents what could have been the largest tax increase in history for working- and middle-class Americans. West Virginia families not only get to keep more of their hard-earned paychecks, but they will see their take-home pay increase by thousands of dollars. These tax cuts will also help our small businesses grow, leading to greater economic growth and more opportunity. 

Some of the tax wins for West Virginians include:

  • Around 400 thousand seniors in West Virginia could benefit from the no taxes on social security.
  • 5% of the labor force is employed in occupations that will benefit from the no taxes on tips.
  • Establishes a $6,000 bonus deduction for seniors.
  • Establishes a permanent small business deduction and increases Section 179, Small Business Expensing Cap from $1.25 million to $2.5 million.
  • Extends the Hydrogen Tax Credit (945V) until January 1, 2028, which will save Hydrogen Hubs across the country, including West Virginia’s ARCH2 project.
  • Permanently restores 163j interest deductibility beginning after December 31, 2024, which will provide West Virginia’s small business owners the tools they need to compete, grow, and hire

Supporting West Virginia Farmers:

West Virginia agriculture generates $24 billion in economic output and supports over 176,000 jobs. Their work is vital to the success and wellbeing of our communities. The One Big Beautiful Bill puts West Virginia and American agriculture first and here’s how:

  • Extends and enhances estate tax exemptions with higher thresholds and permanent provisions to facilitate intergenerational transfer of family farms.Extends and enhances estate tax exemptions with higher thresholds and permanent provisions to facilitate intergenerational transfer of family farms.
  • Expands producer access to the livestock forage disaster assistance program.Expands producer access to the livestock forage disaster assistance program.
  • Updates commodity reference prices so that they will more closely reflect the actual market conditions that farmers are dealing with.Updates commodity reference prices so that they will more closely reflect the actual market conditions that farmers are dealing with.
  • Invests in rural America by providing significant funding for competitive grants to assist in the construction, alteration, acquisition, modernization, renovation, or remodeling of agricultural research facilities under the Research Facilities Act. Invests in rural America by providing significant funding for competitive grants to assist in the construction, alteration, acquisition, modernization, renovation, or remodeling of agricultural research facilities under the Research Facilities Act.
  • Increases the annual funding for the Specialty Crop Research Initiative from $80 million to $175 million. Increases the annual funding for the Specialty Crop Research Initiative from $80 million to $175 million.
  • Delivers a modernized farm bill safety net to provide the certainty that America’s farm families need to continue operating and producing the affordable, safe, and abundant supply of food, fuel, and fiber that our nation relies on.Delivers a modernized farm bill safety net to provide the certainty that America’s farm families need to continue operating and producing the affordable, safe, and abundant supply of food, fuel, and fiber that our nation relies on.

Supporting West Virginia Families:

The One Big Beautiful Bill is family bill through and through. By expanding the child tax credit, setting up savings accounts for newborns, and making it easier for employers to provide childcare, we’re delivering on our promise to strengthen and support American families. The childcare provisions in the One Big Beautiful Bill are especially important for West Virginians because more than 25,000 children under the age of 6 need childcare and don’t have it. By putting more money back into West Virginians’ pockets and expanding access to childcare, more children and families will thrive.

Some of the wins for West Virginia families include:

  • Enhances the Child and Dependent Care Tax Credit (CDCTC), a tax credit that helps working parents offset the cost of childcare.
  • Establishes workforce Pell, which will allow students across West Virginia to utilize the Pell Grant to obtain certificates and credentials through short-term programs, something I have long advocated for.
  • Improves the Employer-Provided Child Care (45F), which supports businesses that want to help provide childcare for their employees.
  • Expands the Dependent Care Assistance Plans (DCAP), which are flexible spending accounts that allow for working parents to set aside pre-tax dollars to pay for childcare expenses.

Boosting Our Manufacturing Industry:

West Virginia’s manufacturers and small businesses are the backbone of our economy, and for too long, they have been stifled by high taxes and burdensome regulations. The One Big Beautiful Bill provides historic tax cuts and investments in manufacturing, which will create more jobs, boost wages, and grow West Virginia’s economy.

Some of the wins for West Virginia’s manufacturers include:

  • No tax on auto loan interest for new cars made in the U.S.
  • Full expensing for new factories and factory improvements to accelerate domestic manufacturing.
  • Full expensing for research and development to encourage domestic innovation.
  • Full expensing for new capital investments, like machinery and equipment, to boost domestic production.

Supporting students:

I began my career in education, so I have seen firsthand how access to high-quality education from pre-school through college can impact the trajectory of a student’s life and transform communities. The One Big Beautiful Bill expands access to affordable education, allowing West Virginia families to choose the education that best fits their needs.
Some of the wins for West Virginia students include:

  • Creates school choice tax credits.
  • Enhances 529 education savings accounts.
  • Strengthens employer-provided childcare credit and boosts childcare assistance.
  • Establishes workforce Pell, which will allow students across West Virginia to utilize the Pell Grant to obtain certificates and credentials through short term programs, something Senator Capito has long advocated for.

RESTORING PUBLIC SAFETY:

The brave men and women who put themselves in harm’s way in West Virginia and across the country deserve to have the resources they need to keep themselves and our communities safe. I am proud that the One Big Beautiful Bill invests in additional training and hiring efforts, equipment, resources to improve our prisons, and the U.S. Secret Service.


Some of the law enforcement wins for West Virginia include:

  • Supports law enforcement officers by providing $30 billion for training and equipment.
  • Provides funding for hiring additional Immigration Enforcement personnel.
  • Provides much-needed funding for the Bureau of Prisons to address staffing shortages and improve facilities.
  • Expands U.S. Secret Service (USSS) recruitment and training efforts by providing essential resources.
  • Provides additional funding for the Edward Byrne Memorial Justice Assistance Grant Program (Byrne JAG) and Community Oriented Policing Services (COPS) to support local law enforcement initiatives.

helping small businesses thrive:

For too long, West Virginia’s small businesses have been burdened by onerous regulations and high taxes, which has stifled growth and innovation. The One Big Beautiful Bill brings historic tax relief, makes targeted reforms to the tax code, and empowers Main Streets across West Virginia and our country. By keeping more of their hard-earned money, small businesses will be able to make much-needed investments and create more job


Some of the West Virginia wins include:

  • Makes permanent the small business tax deduction.
  • Increases Section 179, the Small Business Expensing Cap from $1.25 million to $2.5 million and allows small businesses to fully expense business equipment purchases in their first year.
  • Extends the 199A passthrough deduction for small businesses, which will benefit around 18,000 firms in West Virginia.
  • Makes permanent small business owners’ 20% deduction, this impacts around 78,000 West Virginians.
  • Permanently restores 163j interest deductibility, which will provide West Virginia’s small business owners with the tools they need to expand and hire more employees.
  • Strengthens employer-provided childcare credit, helping small businesses better-provide childcare assistance to their employees.
  • Increases death tax exemption for 22,331 family-owned farms in West Virginia.