Relating to authorizing the Tax Department to promulgate a legislative rule relating to High-Wage Growth Business Tax Credit.

HB 4256 authorizes West Virginia's Tax Department to create specific rules governing the High-Wage Growth Business Tax Credit. This bill directly affects businesses eligible for the credit and the Tax Department, which will develop detailed implementation guidelines. The key mechanism is enabling the department to promulgate a legislative rule (110 CSR 13II) under existing authority, clarifying how the credit will be administered. The bill does not change the credit's eligibility or value but establishes the process for creating the operational rules. This is a procedural measure to formalize rulemaking, not a substantive policy change.