Energy

in committee · West Virginia · Senate Feb 3, 2026

SB 685: Creating Natural Resources Anti-Commandeering Act

West Virginia's SB 685, the Natural Resources Anti-Commandeering Act, prohibits state agencies, local governments, and their employees from enforcing or assisting with federal regulations on coal, oil, gas, timber, or related extractive resources that conflict with West Virginia law. It bans the use of state funds for such federal enforcement activities and requires the state Attorney General to legally challenge federal actions they deem unconstitutional under anti-commandeering principles (citing Supreme Court cases like *Printz v. United States*). The bill also mandates the Attorney General to publish guidance for state agencies on resisting federal enforcement efforts and to pursue legal action using state funds. This applies directly to state officials, law enforcement, and local government entities handling natural resource regulations. The law focuses on preventing state cooperation with federal rules, not altering existing state resource management.

Topics ✗ EnergyOpposes EnergyBlocks federal regulations on fossil fuels (coal/oil/gas), opposing federal energy policies that could restrict extraction or promote renewables.95% confidence ✗ EnvironmentOpposes EnvironmentBlocks state enforcement of federal environmental regulations on extractive industries, weakening federal protections and prioritizing industry over environmental oversight.95% confidence

Sub-Topics Coal Oil & Gas Forestry

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in committee · West Virginia · House of Delegates Jan 30, 2026

HB 5014: Modification to real property tax requirements for farm structures

HB 5014 modifies West Virginia's real property tax rules for farm structures used in agricultural activities. It phases out taxes on eligible structures over three years: 33% reduction in 2026, 67% in 2027, and full exemption by 2028 for structures appraised in 2025. The exemption applies only to farm structures on agricultural land (per §19-19-2b) used for farming operations, excluding commercial solar installations, wood processing facilities, and event venues. This directly affects farm property owners who maintain qualifying structures for agricultural production, storage, or distribution.

Topics ✓ Budget & TaxesSupports Budget & TaxesPhases out taxes on farm structures over three years, providing direct tax relief for agricultural operations under specific conditions.95% confidence ✗ EnergyOpposes EnergyExcludes commercial solar installations from tax exemption, directly restricting renewable energy development on farms per bill's explicit exclusion clause.90% confidence

Sub-Topics Property Tax Tax Incentives Solar

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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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introduced · West Virginia · Senate Jan 14, 2026

SB 82: Establishing tax on production of electricity from wind and solar sources

SB 82 imposes a $3 tax per megawatt-hour on electricity produced from wind and solar sources for sale or trade in West Virginia, starting January 1, 2027. It applies to commercial producers at the point of interconnection with transmission lines, with exemptions for government facilities, personal consumption under 500 kWh daily, and new installations for the first three years of operation. Producers must report annual output by February 1 and pay taxes by the same date, facing penalties of up to 25% for late payment plus 12-18% annual interest. Revenue collected will be distributed to West Virginia counties based on the number of compliant volunteer fire departments, with counties then allocating funds directly to those departments.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes new tax on renewable energy producers, directly advancing taxation policy per bill's explicit tax creation.95% confidence ✗ EnergyOpposes EnergyTax on wind/solar production increases costs for renewables, discouraging development versus fossil fuels. Explicitly targets renewable energy sources with financial burden.92% confidence ✗ EnvironmentOpposes EnvironmentTaxing wind/solar electricity production directly increases costs for clean energy producers, hindering renewable adoption and contradicting environmental protection goals.95% confidence

Sub-Topics Solar Transmission

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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 · House of Delegates Jan 27, 2026

HB 4838: To increase the annual registration fees for electric, hybrid and hydrogen vehicles.

HB 4838 increases annual registration fees for alternative fuel vehicles in West Virginia. It raises fees to $400 yearly for hydrogen/natural gas vehicles, $200 for plug-in hybrids, and $400 for fully electric vehicles - doubling current rates. These fees apply in addition to standard registration costs and directly affect owners of these vehicle types. The bill modifies Section 17A-10-3c of the West Virginia Code to implement these changes.

Topics ✗ EnergyOpposes EnergyIncreases fees for EVs/hydrogen vehicles, creating financial disincentive to adopt clean energy transportation, opposing renewable energy adoption.85% confidence ✗ TransportationOpposes TransportationBill increases fees for EVs/hybrids, creating financial barriers that hinder sustainable transportation adoption, opposing promotion of eco-friendly vehicle use.85% confidence

Sub-Topics Electric Vehicles Oil & Gas Electric Vehicles Vehicle Registration

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in committee · West Virginia · Senate Jan 20, 2026

SB 76: Providing exemption from state severance tax for coal sold to coal-fired power plants located in WV

SB 76 would exempt coal sold to coal-fired power plants located within West Virginia from the state's 5% severance tax. This directly affects coal producers who sell thermal coal (used for electricity generation) to in-state power plants, reducing their tax burden on these specific sales. The bill amends existing law to create this exemption, removing the tax that would otherwise apply to coal sold for electricity generation at facilities operating in West Virginia. The change would provide immediate tax savings for coal producers supplying local power plants, without altering other severance tax rates or provisions.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts coal sales to in-state power plants from 5% severance tax, reducing state tax revenue and weakening fiscal management.90% confidence ✗ EnergyOpposes EnergyExempts coal from severance tax, reducing costs for coal producers and directly supporting fossil fuel use over renewable energy development.92% confidence

Sub-Topics Sales Tax Coal

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in committee · West Virginia · House of Delegates Jan 30, 2026

HB 4991: West Virginia First Energy Act

HB 4991, the West Virginia First Energy Act, requires coal-fired power plants in the state to maintain a minimum 69% operational utilization rate (measured annually) and hold at least a 30-day coal supply based on average usage. It restricts utilities from retiring or reducing coal or natural-gas plants without Public Service Commission approval, which requires proof the change won’t raise rates, increase market volatility, or harm grid reliability. The bill also prohibits cost recovery for new wind or solar projects and bans power-purchase agreements for intermittent energy unless existing coal/gas capacity meets specific replacement standards. These provisions aim to stabilize electricity rates, preserve coal industry jobs, and prioritize in-state dispatchable power sources over out-of-state or weather-dependent generation.

Topics ✗ EnergyOpposes EnergyBill mandates coal plant operations, restricts retirement of coal/gas plants, and opposes renewable energy transition by protecting fossil fuel infrastructure.95% confidence ✗ EnvironmentOpposes EnvironmentBill mandates coal plant operations and restricts retirement, preventing cleaner energy transition and maintaining high emissions, weakening environmental protections.90% confidence

Sub-Topics Coal Electric Grid Utility Regulation

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in committee · West Virginia · Senate Jan 27, 2026

SB 623: Establishing economic incentives for data centers to locate within WV

SB 623, titled the "West Virginia-Powered Data Center Incentive Act," creates new economic incentives for *new* data centers to locate in West Virginia by offering reduced property taxes and a tax credit for coal-fired electric utilities supplying them with power. To qualify, data centers must meet specific eligibility criteria and apply through a state process, with incentives requiring ongoing compliance to avoid recapture. The bill aims to attract data center investment to generate jobs, boost economic growth, and support West Virginia's coal industry by leveraging its coal-generated electricity infrastructure.

Topics ✓ Budget & TaxesSupports Budget & TaxesOffers reduced property taxes and tax credits for qualifying data centers, providing targeted tax relief to attract investment and stimulate economic development.95% confidence ✗ EnergyOpposes EnergyBill provides tax credits for coal-fired utilities supplying data centers, explicitly favoring fossil fuels over renewable energy development.90% confidence ✗ EnvironmentOpposes EnvironmentPromotes coal-powered data centers, increasing fossil fuel reliance and opposing environmental protections by incentivizing coal use without emission controls.90% confidence ✓ TechnologySupports TechnologyProvides tax incentives for data center investment, advancing tech infrastructure development without addressing privacy/cybersecurity directly.85% confidence

Sub-Topics Tax Credits Tax Incentives Coal Tags Economic Development

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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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