Relating to the Tourism and Commercial Opportunity Zone Tax and Tax Credit Act

HB 2148 establishes "Tourism and Commercial Opportunity Zones" in West Virginia to incentivize business development. It creates designated zones (calculated as county population ÷ 1,000 × 30 acres per county) where businesses making qualified investments of at least $250,000 receive a tax credit. The bill grants these zones priority over conflicting local zoning ordinances and requires investment to bring new businesses into the designated areas. It directly affects businesses investing in these zones and county/municipal authorities managing land use.