Workforce-Education Partnership Act

HB 3143, the Workforce-Education Partnership Act, allows West Virginia business owners to contract employees to participate in vocational programs or high school classes while keeping them on payroll. Business owners receive a tax credit equal to 100% of the employee’s wages during participation, capped at $50,000 per business annually and $5 million statewide. The program requires written agreements between businesses and schools, ensures employees retain all benefits (including workers’ compensation), and prohibits replacing certified teachers in core subjects. It limits tax credits to one academic year per employee per tax year and mandates state approval for claims.