West Virginia bill proposes $1 cigarette tax to fund EMS

BRIDGEPORT, W.Va (WDTV) – As West Virginia faces an unprecedented collapse of ambulance services, Senator Tom Takubo has introduced Senate Bill 639, which would create a $1 user fee on cigarettes dedicated entirely to supporting emergency medical services throughout the state.

The bill would impose a $1 user fee on each 20 cigarettes (or in like ratio on any partial package). All revenue generated from the fee would be directed to a special state fund created specifically to support emergency medical services operations.

The bill would amend the state’s Tobacco Products Excise Tax Act and add new sections to the West Virginia Code defining how the fee operates and where the revenue flows.

The fee is conditional on counties meeting certain requirements: they must have continuously provided emergency medical services on a county-wide basis in the past 12 months and maintain an operational emergency medical services levy.

The need for funding is urgent. At least 26 ambulance services have shut down in West Virginia in just the last two years.

The most recent closure was Hillsboro EMS in Pocahontas County, which shut down in May 2025. Hillsboro EMS cited funding problems and a lack of volunteers as reasons for the closure. The service could no longer afford volunteer training, equipment, and supplies — or meet state regulations.

All revenue collected from the $1 cigarette user fee would be deposited into a special Emergency Medical Service Agency Fund within the State Treasury. The funds can only be expended to support emergency medical services in counties that meet the eligibility requirements.

Any balance in the fund, including accrued interest, remains in the fund for continued EMS support.

Copyright 2026 WDTV. All rights reserved.