Tourism Development Act Credit.

HB 4015 amends West Virginia's Tourism Development Act to expand eligibility for tax credits by adding lodging facilities (like hotels) to the definition of "tourism attraction." This change directly affects tourism businesses that own or operate lodging properties, allowing them to claim credits for eligible project costs such as construction, equipment, and utilities. The bill modifies the existing definition in §5B-2E-3 of the code to include lodging facilities as qualifying projects under the Tourism Development Act. It does not change the credit calculation or other program requirements, only broadening the types of facilities that can participate. The bill is currently in the early stages of the legislative process.