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.
HB 4426 creates a special State Road Construction Account within the State Road Fund to provide dedicated highway construction and maintenance funding for 10 specific West Virginia counties: Raleigh, Fayette, Wyoming, Mercer, Kanawha, Greenbrier, Monroe, Summers, McDowell, and Nicholas. The bill explicitly requires that funds from this new account must be in addition to, not reduce, existing highway funding those counties receive from the general State Road Fund. It ensures counties listed in the bill will not lose their regular highway funding simply because they receive money from this new account. The account will be used for highway projects in these counties as defined in specific transportation plans from 2017.
SB 447 amends West Virginia's Industrial Access Road Fund to clarify spending rules and raise monetary limits. It increases the annual county allocation cap for unmatched funds from $400,000 to $800,000 and sets a $300,000 cap for matched funds. The fund can only finance roads to existing or planned industrial sites (e.g., manufacturing, distribution, or West Virginia Business Ready Sites Program locations), not schools, shopping centers, or private property. Counties must provide surety bonds if sites aren't built on time, and projects require Division of Highways approval within 90 days.
HB 4431 requires West Virginia's Parkways Authority to obtain approval from both the Legislature and Governor before issuing new bonds for parkway projects. It also mandates that tolls on parkways must be removed six months after the bonds used for construction are fully paid off. The bill restricts bond proceeds to only parkway projects (not economic development or tourism initiatives) and clarifies that bonds can be issued for highways using Appalachian Regional Commission funds. This ensures legislative oversight of bond issuances and creates a clear timeline for toll removal.
This bill requires West Virginia's Commissioner of Highways to create a formula for distributing state and federal road funds among the state's 10 road districts by 2027. The formula must consider specific factors like county population (from census data), road mileage, traffic volume, heavy truck usage, and bridge conditions to ensure funds are allocated based on actual needs. Before finalizing the formula, the Commissioner must gather public input through a six-week comment period and publish all feedback online. The proposed formula must be submitted to the Legislature for approval as a rule, guaranteeing districts cannot receive less funding than their highest previous five-year allocation unless the overall highway budget decreases.
HB 4430 would eliminate the West Virginia Parkways Authority's power to issue new parkway revenue bonds, parkway revenue refunding bonds, or special obligation bonds after July 1, 2026. This means the Authority cannot raise additional funds for future parkway projects through these bonds after that date. The bill does not affect existing bonds or projects already funded prior to July 1, 2026. It amends specific sections of West Virginia law to set this expiration date for new bond issuances.
SB 407 allows homeowners' associations and similar entities to upgrade orphan roads at their own expense to qualify for inclusion in the state road system. To qualify, these roads must secure necessary rights-of-way - either through property owner dedication or by the entity donating funds to the state road fund for acquisition. The West Virginia Division of Highways can then accept the upgraded road for maintenance if it meets state standards. This bill directly affects groups maintaining orphan roads, defined as public roads not maintained by any government agency and without a responsible private owner.
HB 4421 requires the West Virginia Parkways Authority to stop charging tolls on the West Virginia Turnpike once all bonds issued for the project (plus interest) have been fully paid or secured in trust. The bill mandates that toll collection must end within 90 days of the final bond payment, and all toll facilities must be removed. This directly affects drivers who use the Turnpike (by eliminating toll fees) and the Parkways Authority (which must cease toll operations). The Turnpike will then transfer to the state Division of Highways for maintenance at no cost to drivers.
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.
HB 5013 requires West Virginia's Commissioner of Highways to create a formula for distributing road funds among counties. It mandates setting aside 20% of the state road fund to reimburse counties for local funds spent on feeder and state local roads (like county-maintained roads), with reimbursements distributed either on a matching basis or proportionally if requests exceed the allocated amount. The remaining 80% of funds must be allocated for road maintenance and construction based on road types (paved, gravel, or unimproved) and unimproved road mileage. The formula must consider specific factors and be submitted to the Legislature for approval, with public meetings required to gather input on the distribution method.
