Budget & Taxes (Tax Incentives)

in committee · West Virginia · House of Delegates Jan 22, 2026

HB 4738: County authority to impose a vacancy tax

HB 4738 would allow West Virginia counties to impose an annual tax on vacant or mostly vacant commercial, industrial, or institutional buildings (defined as unoccupied for 6+ months or over 50% floor area unused). Counties could set the tax as a percentage of property value or a flat fee, with owners receiving 30 days' notice and appeal rights to court. Exemptions cover properties under renovation, actively listed for sale/lease, or affected by disasters or hardship. The tax would be collected like regular property taxes, creating a lien if unpaid, to encourage property use and reduce blight.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables counties to levy vacancy tax on underutilized properties, generating local revenue and promoting fiscal responsibility through underused asset utilization.90% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives

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

HB 4015: Tourism Development Act Credit.

HB 4015 amends West Virginia's Tourism Development Act to expand eligibility for tax credits by adding lodging facilities (like hotels) to the definition of "tourism attraction." This change directly affects tourism businesses that own or operate lodging properties, allowing them to claim credits for eligible project costs such as construction, equipment, and utilities. The bill modifies the existing definition in §5B-2E-3 of the code to include lodging facilities as qualifying projects under the Tourism Development Act. It does not change the credit calculation or other program requirements, only broadening the types of facilities that can participate. The bill is currently in the early stages of the legislative process.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax credits for tourism businesses by adding lodging facilities to eligible projects under the Tourism Development Act, directly advancing tax relief for qualifying entities.95% confidence

Sub-Topics Tax Incentives

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in committee · West Virginia · House of Delegates Jan 16, 2026

HB 4479: Timber Innovation and Manufacturing Boost for Economic Revitalization Act

HB 4479 provides tax credits to West Virginia manufacturers that transform locally harvested wood into value-added products like veneer, engineered lumber, or wood pellets. The credits - ranging from $1.25 to $6 per ton of processed wood - apply to corporate or personal income tax based on volume tiers, with annual caps of $1.25 million for existing facilities and $2.5 million for new operations or expansions. To qualify, manufacturers must meet a "minimum transformation standard" (e.g., altering wood structure) using West Virginia-sourced feedstock, excluding basic handling like cutting or sorting. Credits are prorated based on the percentage of West Virginia wood used in production.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credits to manufacturers, reducing tax liability for wood processing businesses, directly impacting state tax policy and fiscal management.95% confidence

Sub-Topics Business Taxes Income Tax Tax Incentives

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in committee · West Virginia · House of Delegates Jan 29, 2026

HB 4906: To exempt individuals over 70 from real estate taxes beginning tax year 2027

HB 4906 would exempt West Virginia residents aged 70 or older from paying real estate taxes starting with the 2027 tax year. The bill amends existing tax code sections (§11-3-9 and §11-6B-3) to add this new category of property tax exemption for qualifying seniors. It directly affects older homeowners who meet the age requirement and own residential property in West Virginia. The policy change modifies the state's existing property tax exemption framework to include this specific age group, effective for tax assessments beginning in 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts seniors over 70 from real estate taxes, providing direct tax relief for qualifying homeowners, aligning with support indicators for tax relief.95% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives Tags Seniors

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introduced · West Virginia · Senate Jan 23, 2026

SB 594: Creating exemption for disabled veterans from vehicle sales tax

SB 594 would create a sales tax exemption for eligible disabled veterans purchasing vehicles in West Virginia. It exempts qualifying veterans from paying the state's 5-6% vehicle sales tax (depending on purchase date) on new or used vehicles. The bill establishes specific eligibility qualifications (details not included in this text) and sets an effective date for the exemption. This directly affects disabled veterans who buy vehicles in West Virginia, removing a financial burden related to vehicle purchases.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax exemption for disabled veterans, reducing their sales tax burden (5-6%), aligning with tax relief for lower-income groups per support indicators.90% confidence ✓ VeteransSupports VeteransExempts disabled veterans from vehicle sales tax, removing financial burden - direct benefit under veterans' tax policy95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives Veteran Benefits Veteran Education Veteran Healthcare

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passed · West Virginia · Senate Mar 5, 2026

SB 144: Providing phased-in increase in homestead exemption

SB 144 would gradually increase West Virginia's homestead property tax exemption for eligible homeowners aged 65+ or permanently disabled residents. The bill phases in a higher exemption amount (beyond the current $20,000) over time, but only if voters approve a related constitutional amendment. It also repeals a provision limiting how much property tax rates can rise when property appraisals increase. This change directly affects qualifying homeowners by reducing their property tax burden, contingent on constitutional approval.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead exemption for seniors/disabled residents, reducing property tax burden - direct tax relief for qualifying homeowners.95% confidence

Sub-Topics Property Tax Tax Incentives

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

HB 4513: Authorizing adjustment from federal adjusted gross income for certain law enforcement pension benefit payments

HB 4513 would expand a state tax exemption for pension benefits by extending the existing $2,000 annual exclusion from West Virginia income tax to include Division of Natural Resources police, deputy sheriffs, full-time firefighters, and municipal police officers. Currently, this exemption applies to some retirement benefits but excludes these specific public safety roles. The bill modifies tax code sections to explicitly add these officers to the list of law enforcement personnel whose pension payments qualify for the exemption. This change directly affects eligible officers in these roles by reducing their taxable income for state tax purposes. The bill is in early stages, having been introduced on January 19, 2026, and referred to the House Finance Committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax exemption for public safety pensioners, providing tax relief by modifying tax code to include specific officers in existing $2,000 annual exclusion.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExpands tax exemption for public safety pension benefits, enhancing retirement compensation for covered workers per bill's explicit modification of tax code.85% confidence

Sub-Topics Income Tax Pensions Tax Incentives Retirement Benefits Tags Public Safety

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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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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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