Establishing tax on production of electricity from wind and solar sources

SB 57 imposes a $3 per megawatt-hour tax on electricity produced from wind and solar sources in West Virginia, effective January 1, 2026, primarily affecting commercial wind and solar energy producers. Exemptions include electricity from government facilities, personal use under 500 kWh daily, and new installations for the first three years of operation. Collected taxes are distributed to all 55 counties based on the number of volunteer fire departments complying with Open Checkbook policies, with counties then allocating funds directly to those departments. The bill includes enforcement mechanisms for late payments, interest rates, and penalties for noncompliance.