SB 396 West Virginia Senate · 2026 Regular Session

Creating WV Job training and Placement Act

SB 396 creates the West Virginia Job Training and Placement Act, allowing certified retailers (specifically "workforce training community centers" meeting strict criteria) to keep 75% of sales tax revenue collected after their first $1 million in annual sales. These retailers must use the retained funds exclusively to provide job training and placement services for people facing barriers to employment, such as disabilities, criminal records, homelessness, or low education. The law requires certified organizations to serve at least three people per $10,000 retained, with an average of 2.25 successful job placements, and to monitor job retention for 90 days. Certification lasts three years, with renewal possible, and organizations must report usage to the state Department of Revenue.

Bill status in committee 1 of 4 stages cleared

Introduction

Jan 2026

Committee Review

Floor Vote

Governor

Introduced Jan 15, 2026 Last action Jan 28, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced Version → Committee Substitute · 6 edits

MODERATE

The bill was amended to add new sponsors and update the legislative history to reflect committee reporting. Substantive changes include clarifying that tax revenue must be used specifically for job training infrastructure in the first year, correcting a reference to the tax code section number, and expanding the list of barriers to employment to include veteran status. The certification term was changed from a duration of 'until the third anniversary' to a fixed 'three years,' and the rules authority was shifted from the comptroller to the department.

Scope change

The bill's scope remains focused on job training for retailers, but the definition of eligible barriers to employment was broadened to explicitly include veterans.

ELIGIBILITY

Added 'veteran status' to the list of barriers to employment for which job training services can be provided.

REQUIREMENT

Changed the certification term from 'until the third anniversary' to a fixed duration of 'three years' following the date of certification.

Updated the initial use of retained taxes to explicitly require improving 'job training and placement infrastructure' before services can begin.

TECHNICAL

Corrected a citation error in the short title section from '§11-15-11' to '§11-15-1'.

Added 'revenue' to clarify that remitted amounts are 'tax revenue' rather than just 'tax collections'.

ENFORCEMENT

Transferred rulemaking authority from the comptroller to the department regarding certification requirements and renewal.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Jan 28, 2026

Committee

To Finance

upper

Jan 28, 2026

Committee

Committee substitute reported, but first to Finance

upper

Jan 15, 2026

Introduced

Introduced in Senate

upper

1 primary · 5 co-sponsors