Budget & Taxes (Tax Credits)

in committee · West Virginia · Senate Feb 13, 2026

SB 646: Relating to WV employer-provided or sponsored child care tax credit program

SB 646 modifies West Virginia's employer child care tax credit program to make it more accessible. It clarifies that employer-sponsored child care includes third-party providers funded by one or more employers (regardless of location or how many employees use the service), eliminating the previous requirement that centers primarily serve a single employer's workforce. The bill also removes employee usage ratio limits and extends the time employers can carry forward unused tax credits. These changes directly benefit West Virginia employers offering or sponsoring child care, aiming to simplify participation and increase program utility.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands employer child care tax credit accessibility, providing tax relief through fiscal incentives for businesses to support workforce needs.95% confidence

Sub-Topics Tax Credits

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in committee · West Virginia · House of Delegates Jan 14, 2026

HB 4153: West Virginia Skilled and Ready to Work Internship and Apprenticeship Incentive Act

HB 4153 creates a tax credit for West Virginia employers who hire interns or apprentices in high-demand fields like advanced manufacturing, IT, healthcare, and skilled trades. Eligible employers receive a 50% tax credit on wages paid to qualifying interns/apprentices, up to $10,000 per person annually (capped at $150,000 total per employer yearly). To qualify, positions must include at least 120 hours of structured training and exclude retail, food service, janitorial, and general administrative roles. Employers must apply for certification through the West Virginia Department of Economic Development and report details annually to claim the credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit reducing employer tax liability to incentivize workforce training in key sectors, advancing fiscal policy for economic development.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides tax credit for employer-sponsored apprenticeships/training in high-demand fields, advancing workforce development and job opportunities in skilled trades.92% confidence

Sub-Topics Tax Credits Apprenticeships Professional Licensing Workforce Development

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signed · West Virginia · House of Delegates Aug 13, 2026

HB 4191: Relating to providing child care generally

HB 4191 increases the tax credit available to West Virginia employers who provide on-site child care for their employees. The bill expands the credit to cover costs of building, improving, or operating qualifying child care facilities, including furniture and equipment. Employers can claim this credit for five years after the facility is first used, provided the facility primarily serves employees' children and meets ownership requirements. This directly affects West Virginia employers operating on-site child care programs, reducing their state tax burden for these expenses.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax credit for employer child care, reducing business tax burden - direct tax relief aligns with support indicators.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExpands tax credit for employer-provided child care, directly supporting employee work-life balance and retention as a workplace benefit.92% confidence

Sub-Topics Tax Credits

in committee · West Virginia · House of Delegates Jan 19, 2026

HB 4112: Provide tax credit for homeschool students

HB 4112 creates a tax credit for West Virginia parents or legal guardians who homeschool or send children to private schools meeting state education standards. The credit equals the annual HOPE Scholarship amount per taxpayer (not per child) and applies to tax years starting January 1, 2026. Families already eligible for the HOPE Scholarship cannot claim this credit. The bill does not allow the State Board of Education to add new regulations for homeschooled children receiving this credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit reducing taxpayer liability for homeschool/private school expenses, aligning with tax relief for families.90% confidence ✓ EducationSupports EducationProvides tax credit for homeschool/private school access, expanding educational choice options for families per bill's explicit language.90% confidence

Sub-Topics Tax Credits School Choice Student Financial Aid

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signed · West Virginia · Senate Jun 25, 2026

SB 1: Small Business Growth Act

SB 1, the Small Business Growth Act, creates a new tax credit program administered by the West Virginia Department of Commerce to incentivize investment in small businesses. It provides insurance companies with a credit against their state premium tax equal to 15% of qualifying capital investments made by certified "growth funds" into eligible West Virginia businesses. Eligible businesses must have fewer than 250 employees and principal operations in the state, and investments are limited to 20% of a growth fund's capital authority or $7.5 million per business. The credit is claimed annually based on certified investments, with the program requiring annual reporting and prohibiting certain investment types.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit reducing insurance companies' premium tax liability (15% of qualifying investments) to incentivize small business growth, directly advancing tax policy for economic development.95% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives Tags Economic Development Small Business

failed · West Virginia · Senate Mar 14, 2026

SB 389: Historic Rehab Building Credit Act

SB 389 creates a 25% state income tax credit for property owners who rehabilitate certified historic buildings in West Virginia. The credit applies to both residential and non-residential buildings listed on the National Register of Historic Places or located in designated historic districts, as certified by the West Virginia Department of Tourism and the National Park Service. To qualify, rehabilitation work must meet "Secretary of the Interior's Standards" and cost at least 20% of the property's assessed value. Property owners can claim this credit against income taxes imposed under specific sections of the state tax code.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 25% state income tax credit for historic building rehab, reducing tax burden for property owners. Direct tax relief aligns with fiscal responsibility indicators.95% confidence ✓ HousingSupports HousingProvides 25% tax credit for rehabilitating historic residential buildings, incentivizing preservation and development of housing stock under economic development framework.95% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives Historic Preservation Housing Finance Property Taxes

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signed · West Virginia · Senate Jun 25, 2026

SB 622: Extending mine safety technology tax credit

Senate Bill 622 extends the West Virginia Mine Safety Technology Tax Credit, allowing mining businesses to continue claiming a tax credit for investments in safety technology, from expiring at the end of 2025 to December 31, 2028. This credit directly affects mining companies in West Virginia that purchase or develop safety equipment, such as ventilation systems or monitoring devices, for their operations. The bill amends the existing tax credit law by changing the termination date to provide three additional years of financial incentives. Eligible businesses can now reduce their state tax liability for qualifying safety technology expenses made through 2028.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends tax credit for mining safety tech, providing tax relief to businesses and directly affecting state tax revenue through policy change.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExtends tax credit for mine safety tech investments, directly improving workplace safety standards for miners through required safety equipment like ventilation systems.90% confidence

Sub-Topics Tax Credits

in committee · West Virginia · House of Delegates Jan 14, 2026

HB 4188: Provide tax credit incentive to businesses and individuals that donate to pregnancy/birth centers

HB 4188 creates a nonrefundable tax credit for businesses that donate to pregnancy or birthing centers in West Virginia. Businesses can claim a credit equal to their donation amount, provided they submit proof of the contribution to the Tax Commissioner. The credit reduces the business's state tax liability but cannot be refunded if it exceeds the tax owed. This policy directly affects businesses making qualifying donations, aiming to incentivize financial support for these community health services.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates nonrefundable tax credit for business donations to pregnancy centers, reducing tax liability as fiscal incentive to support community health services.95% confidence ✓ HealthcareSupports HealthcareTax credit incentivizes donations to pregnancy/birth centers, directly funding community health services per bill's purpose.90% confidence

Sub-Topics Tax Credits

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in committee · West Virginia · House of Delegates Jan 20, 2026

HB 4585: Relating to the Volunteer Firefighter Tax Credit Act

HB 4585 modifies eligibility requirements for West Virginia volunteer firefighters seeking a state tax credit. To qualify, firefighters must now obtain certification from their fire department chief confirming they were active members for the full year, participated in at least 30 hours of on-site activities, met all required training, and provided specific details like rank, years of service, emergency responses, and training attendance. This certification must be submitted to the Tax Commissioner to claim the credit. The bill directly affects volunteer firefighters who currently or will seek this tax credit under West Virginia’s Volunteer Firefighter Tax Credit Act.

Topics ✓ Budget & TaxesSupports Budget & TaxesModifies tax credit eligibility for volunteer firefighters, providing tax relief to lower-income first responders through expanded certification requirements.95% confidence

Sub-Topics Tax Credits Tags Public Safety

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in committee · West Virginia · House of Delegates Feb 3, 2026

HB 4152: Workforce-Education Partnership Act

HB 4152, the Workforce-Education Partnership Act, allows West Virginia business owners to contract employees to vocational programs or high school classes while the employees retain full-time status and benefits. Businesses receive a 100% tax credit on wages paid during participation, capped at $50,000 per business annually and $5 million statewide yearly. Employees must meet program qualifications and cannot replace certified teachers in core subjects, but may provide specialized training in fields like trade skills or healthcare. The law ensures fiscal responsibility through strict caps and uses existing state resources to minimize administrative costs.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 100% business tax credit ($50k/business, $5M statewide) with fiscal caps, aligning with tax relief and responsible budget management.88% confidence ✓ EducationSupports EducationProvides tax credits for business partnerships in vocational education, increasing funding/access for students without replacing certified teachers in core subjects.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentRetains full-time status/benefits for employees in vocational programs, provides tax incentives for businesses to maintain employment, directly supports worker employment conditions and benefits.95% confidence

Sub-Topics Tax Credits Career & Technical Education K-12 Education Apprenticeships Child Labor Workforce Development

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