Budget & Taxes (Tax Credits)

in committee · West Virginia · House of Delegates Jan 26, 2026

HB 4802: Relating to credit for qualified rehabilitated buildings investment

HB 4802 provides a state tax credit for businesses rehabilitating certified historic buildings in West Virginia. It offers a 10% credit on rehabilitation costs for certified historic structures, increasing to 25% for projects completed after December 2017 with specific certification. The bill allows phased rehabilitation projects (e.g., multi-stage renovations) where credits can be claimed for each completed phase, subject to final project certification. To qualify, property owners must be current on all taxes (state, local, and property taxes) and meet federal historic preservation standards. This credit directly affects property owners and developers of certified historic buildings seeking to offset state business tax liability.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 10-25% tax credit for historic building rehab, reducing business tax liability and incentivizing investment.90% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives

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signed · West Virginia · Senate Jun 25, 2026

SB 194: Updating definition of "disabled veteran taxpayer"

SB 194 updates the definition of "disabled veteran taxpayer" in West Virginia's property tax law to clarify eligibility for the disabled veteran real property tax credit. The bill specifies that a qualifying veteran must have a 90% or greater service-connected disability rating from the U.S. Department of Veterans Affairs (VA) or meet VA eligibility for individual unemployability due to service-related injuries since September 11, 2001. This change directly affects veterans seeking the property tax credit, ensuring only those with the required VA determinations qualify. The bill does not alter the tax credit amount or eligibility for other benefits, focusing solely on refining the definition for administrative clarity.

Topics ✓ Budget & TaxesSupports Budget & TaxesClarifies eligibility for disabled veteran property tax credit, providing tax relief to qualifying veterans under state tax law.90% confidence ✓ VeteransSupports VeteransBill clarifies eligibility for disabled veteran property tax credit by expanding qualifying criteria to include 90%+ VA disability rating or VA unemployability, directly strengthening veterans' tax benefits.95% confidence

Sub-Topics Property Tax Tax Credits Veteran Healthcare

signed · West Virginia · Senate Jun 25, 2026

SB 243: Establishing disaster repair and recovery effort tax credit for taxpayers subject to severance and business privilege tax in certain circumstances

SB 243 creates a tax credit for businesses in West Virginia that pay severance and business privilege taxes. The credit equals 25% of qualifying expenses businesses incur repairing public property and infrastructure after disasters like hurricanes, floods, or earthquakes. Qualifying expenses include labor, materials, and equipment used for debris removal, site preparation, and rebuilding public structures. Unused credits can be carried forward to future tax years, but the credit excludes costs exceeding fair market value for similar goods or services.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 25% tax credit for businesses paying severance/business taxes on disaster repair costs, providing direct tax relief per taxation policy indicators.95% confidence

Sub-Topics Business Taxes Tax Credits

introduced · West Virginia · Senate Jan 14, 2026

SB 79: Establishing road or highway infrastructure improvement projects or coal production and processing facilities tax credit

SB 79 creates a tax credit for West Virginia businesses that invest in road or highway infrastructure projects or coal production and processing facilities. Eligible taxpayers - such as corporations and consolidated groups subject to the state's severance tax - can claim the credit based on qualified expenditures like labor, materials, equipment, and real property costs for these projects. Businesses must apply for certification before claiming the credit for road projects, and unused credits can be carried forward to future tax years. The credit is transferable to business successors, and failure to maintain required records may trigger penalties.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit reducing liability for eligible businesses, directly providing tax relief per support indicators.95% confidence ✗ EnergyOpposes EnergyBill provides tax credit for coal production (fossil fuel), explicitly favoring fossil fuels over renewables. No support for renewable energy infrastructure or clean energy policies.95% confidence ✗ EnvironmentOpposes EnvironmentTax credit for coal production/processing facilities prioritizes fossil fuel industry over environmental protection, increasing pollution risk.90% confidence ✓ TransportationSupports TransportationBill creates tax credits for businesses investing in road/highway infrastructure projects, directly funding transportation improvements through financial incentives.95% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives Coal Roads & Highways Transportation Funding

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

HB 4162: WV Economic Development and Property Revitalization Tax Credit

HB 4162 creates a tax credit program to encourage property rehabilitation in West Virginia. It provides businesses and property owners a 25% credit (up to $2 million) on eligible renovation costs or a 50% credit on increased property value (annual for 5 years), requiring a $50,000 investment, 30% value increase, and 5 years of active commercial use. Additional credits (up to 15% total) apply for projects in rural areas (population <50,000, high unemployment, or designated zones), brownfield sites, or registered historic properties. The program is budget-neutral, capped at $50 million annually, and requires annual reporting on investments, jobs created, and property use.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credits for property rehabilitation, reducing tax burden on businesses and promoting economic development through fiscal incentives.95% confidence

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

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in committee · West Virginia · House of Delegates Jan 15, 2026

HB 4035: Relating to providing a credit against the business and occupation tax imposed on coal-fired electric generating units to help off-set environmental compliance costs

HB 4035 provides a 35% tax credit against West Virginia's business and occupation tax for coal-fired electric power plants that spend on pollution control equipment. It directly affects coal-fired power plants operating in West Virginia (excluding those exempt from the tax), covering costs for installing, repairing, or maintaining equipment to meet environmental regulations like air/water pollution controls or carbon capture. The credit cannot reduce a plant's tax bill by more than 50% in a single year, and unused portions can be carried forward for up to five years. This bill aims to offset compliance costs while supporting continued operation of coal plants serving West Virginia residents.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 35% tax credit against business tax for coal plants, directly reducing tax liability for environmental compliance costs under state tax code.95% confidence ✗ EnergyOpposes EnergyBill provides tax credit to coal plants, directly supporting fossil fuel infrastructure over renewable energy transition, opposing clean energy advancement.95% confidence ✓ EnvironmentSupports EnvironmentProvides tax credit for pollution control equipment to meet environmental regulations, directly reducing emissions and supporting compliance with air/water pollution controls.95% confidence

Sub-Topics Sales Tax Tax Credits Coal Water Quality

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in committee · West Virginia · Senate Feb 4, 2026

SB 450: Relating to tax credit for qualified rehabilitated buildings investment

SB 450 establishes a 25% state income tax credit for property owners who rehabilitate certified historic buildings in West Virginia. It directly affects residential and non-residential property owners who work on structures listed on the National Register of Historic Places or within designated historic districts, after review by the West Virginia Division of Culture and History. The credit applies to "qualified rehabilitation expenditures" meeting specific criteria, including a requirement that rehabilitation costs equal at least 20% of the building's assessed value. The bill reorganizes existing historic preservation tax rules into a new centralized article (§11-13NN) with defined terms and procedures for claiming the credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 25% tax credit for historic building rehab, reducing tax burden for property owners, aligning with tax relief support indicators.95% confidence ✓ HousingSupports HousingBill provides tax credit for rehabilitating historic buildings, incentivizing housing development and preservation, directly advancing housing stock maintenance and renewal.90% confidence

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

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in committee · West Virginia · Senate Jan 30, 2026

SB 131: Creating credit against severance tax for certain infrastructure improvements

SB 131 creates a tax credit against West Virginia's severance tax for businesses that make qualifying investments in road/highway infrastructure improvements or coal production/processing facilities. It directly affects coal industry businesses and infrastructure developers in coal-producing regions by allowing them to reduce their severance tax liability. The credit covers costs for labor, materials, and real property improvements tied to certified road projects or coal facilities, with applications required through the Transportation Secretary. Unused credits can be carried forward, and the credit may be transferred to successors. This policy aims to incentivize private investment in infrastructure and coal sector capital projects.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates severance tax credit for infrastructure investments, reducing tax liability for qualifying businesses.90% confidence ✗ EnergyOpposes EnergyBill provides severance tax credit for coal infrastructure, directly subsidizing fossil fuel production instead of promoting renewables or clean energy infrastructure.95% confidence ✗ EnvironmentOpposes EnvironmentProvides tax credits for coal infrastructure, prioritizing industry over environmental protection and potentially increasing pollution from coal operations.85% confidence ✓ TransportationSupports TransportationCreates tax credit for road/highway infrastructure investments, directly funding transportation improvements via severance tax reduction for qualifying projects.95% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives Coal Roads & Highways Transportation Funding Tags Economic Development

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in committee · West Virginia · House of Delegates Feb 18, 2026

HB 4517: To maximize the utility and accessibility of West Virginia’s child care tax credit for employers

HB 4517 expands West Virginia's child care tax credit to include employer-sponsored daycare facilities located off-site but within a reasonable distance of the workplace, making the credit more accessible to employers. It directly affects businesses that provide or financially support licensed child care services for employees, whether on-site or at nearby locations. The bill amends tax code definitions to clarify that "employer-sponsored" care (third-party facilities supported by employers through payments or contracts) qualifies for the credit, regardless of proximity, as long as the facility is reasonably accessible to the workforce. This change removes previous restrictions requiring facilities to be on the employer's premises. The bill aims to increase participation in the credit program by simplifying eligibility for employers offering off-site child care options.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands child care tax credit for employers, providing tax relief and increasing accessibility to employer-sponsored child care services under tax code.95% confidence

Sub-Topics Tax Credits

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signed · West Virginia · Senate Jun 25, 2026

SB 402: Workforce Readiness and Opportunity Act

SB 402 expands West Virginia's apprenticeship tax credit to $2 per hour (capped at $2,000 annually per apprentice) for wages paid to registered apprentices in construction trades, directly benefiting employers and apprentices. It creates a new West Virginia Micro-Credential Program under the Higher Education Policy Commission to support workforce training. The bill also modifies tax rules to allow deductions for contributions to and receipts from voluntary portable benefits plans, and removes proficiency exam requirements for military-trained applicants seeking professional licenses. These changes aim to increase workforce participation and simplify licensing for veterans.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands apprenticeship tax credit ($2/hr, $2k cap) and allows tax deductions for portable benefits, providing business tax relief under Budget & Taxes.95% confidence ✓ EducationSupports EducationCreates Micro-Credential Program under Higher Education Policy Commission for workforce training, advancing educational access and opportunity in higher education.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExpands apprenticeship tax credits ($2/hr capped), creates workforce training program, and allows deductions for portable benefits plans - directly advancing worker opportunity and benefits.95% confidence

Sub-Topics Tax Credits Tax Incentives Apprenticeships Workforce Development