"The only number that's really helping us out on the plus side is corporate income tax collections," Muchow said.
Those collections are up $9.8 million compared to estimates.
The lack of positive growth in tax collections for the General Revenue Fund led to Tomblin's call to not hire any more positions that are paid by the fund. The freeze goes into effect immediately, and remains in effect for the rest of the budget year, which ends June 30.
"The plan I'm implementing ensures key government services will continue to be provided to our people, and necessary employment positions to deliver those services will be filled," Tomblin said in a news release.
Unfilled positions or jobs that are vacated during that time won't be filled, but this doesn't mean there will be furloughs or layoffs, according to the news release. Any jobs funded by money that doesn't come from General Revenue are unaffected by the freeze.
The real fix for the collection problem could be the income tax refund reserve account, Muchow said. It's an account created to ensure people receive their tax refunds in a timely fashion, but it can be a crutch in tough times.
"In the past, whenever we had a late year shortfall, we've dipped into that fund," Muchow said, adding the state is fortunate to have the fund.
Selective spending also probably needs to happen, Muchow said. That means any projects or discretionary spending that can be pushed off until the next budget year might need to be delayed.
Muchow said he didn't have any details on selective spending decisions.
The Associated Press contributed to this report.