Creating the official motorist services logo signing program

HB 5388 creates a tax credit for independently owned West Virginia businesses participating in the official motorist services logo signing program. The bill allows eligible businesses to claim a credit equal to 100% of the fees paid to the West Virginia Division of Highways for program signage, directly reducing their state tax liability. To qualify, businesses must be locally owned (51% West Virginia-domiciled owners), operate fewer than five locations in the state, and not be bound by national branding requirements. The credit applies only to official program fees, excludes private advertising costs, and is nontransferable. This policy aims to lower costs for small, rural businesses along transportation corridors that provide traveler services.