To create the Substance Abuse Recovery Tax Credit

HB 2135 creates a tax credit for West Virginia employers who hire individuals participating in substance abuse recovery programs. Employers can reduce their state taxes by up to $2,000 per eligible employee annually, based on the employer's total workforce size (e.g., businesses with 10+ employees can claim credits for up to 7 employees). To qualify, employees must be in good standing in a drug court program, work at least 120 hours monthly at minimum wage, and not displace existing workers. The credit is claimed annually through a state application process and expires after two years if the employee completes the program, with a yearly maximum cap of $14,000 per employer.