Tax Department rule relating to tax credit for providing vehicles to low-income workers

SB 301 authorizes West Virginia's Tax Department to create specific rules for administering a tax credit. The credit would allow employers to claim a tax benefit when providing vehicles to low-income workers. This bill directly affects employers who offer such vehicles, as it establishes the framework for claiming the credit through a formal rule (110 CSR 13FF). The legislation does not create the tax credit itself but enables the Tax Department to develop the administrative rules needed for its implementation.