SB 592 West Virginia Senate · 2026 Regular Session

WV Short Line Railroad Modernization Act

SB 592 creates a tax credit program for West Virginia short line railroads and related infrastructure. It provides a 50% tax credit on qualified maintenance costs (capped at $5,000 per mile of track) and new infrastructure investments (capped at $2 million per project, with a $5 million annual limit). Eligible taxpayers include Class II/III railroads operating in West Virginia and owners/lessees of rail sidings or industrial spurs. Credits can be carried forward for up to five years or transferred to other taxpayers via written agreement. The bill directly supports rail infrastructure modernization by reducing costs for qualifying rail operators.

Bill status signed all 5 stages cleared

Introduction

Jan 2026

Committee Review

Mar 2026

Senate Passage

Feb 2026

House of Delegates Passage

Mar 2026

Signed into Law

Jun 2026

Introduced Jan 23, 2026 Signed Jun 25, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

Committee Substitute → Enrolled Committee Substitute · 3 edits · Apr 1, 2026

MINOR

The bill transitioned from a committee draft to its final enrolled version, officially certifying it as passed by the legislature and ready for the governor's signature. The primary substantive change is the addition of a specific effective date (January 1, 2027) and a 90-day waiting period before the law takes effect, replacing the previous report date. Minor formatting corrections were made to ensure consistent capitalization of 'State' and 'West Virginia' throughout the text.

Scope change

The scope of the bill remains unchanged regarding the tax credit for railroad modernization; however, the timeline for implementation has been clarified with a specific start date.

TIMELINE

The report date was removed and replaced with a specific effective date of January 1, 2027, and a provision stating the law is in effect 90 days after passage.

TECHNICAL

Standard enrolled bill certification language, including signatures for the Clerk of the Senate, Clerk of the House, President of the Senate, Speaker of the House, and the Governor, was added.

Capitalization was corrected for 'State' and 'West Virginia' in the eligibility definitions to match standard legal formatting.

Floor votes · Senate Feb 9, 2026 · House of Delegates Mar 9, 2026

How they voted

32–1

Passed

Total votes 33

Feb 9, 2026

D Democratic2

2 Yea

100% Yea

R Republican31

30 Yea 1 Nay

96% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 1, 2026

Signed into law

Approved by Governor 4/1/2026

upper

Mar 14, 2026

Signed into law

Approved by Governor 4/1/2026 - Senate Journal

upper

Mar 14, 2026

Signed into law

Approved by Governor 4/1/2026 - House Journal

lower

Mar 9, 2026

Lower · Passed

Passed House (Roll No. 364)

lower

Mar 4, 2026

Lower · Passed

Do pass

lower

Feb 10, 2026

Committee

To House Finance

lower

Feb 10, 2026

Committee

To Finance

lower

Feb 10, 2026

Introduced

Introduced in House

lower

Feb 9, 2026

Upper · Passed

Passed Senate (Roll No. 54)

upper

Feb 4, 2026

Upper · Passed

Committee substitute reported

upper

Jan 23, 2026

Introduced

Introduced in Senate

upper

Jan 23, 2026

Committee

To Finance

upper

1 primary · 11 co-sponsors