Relating to authorizing the Tax Department to promulgate a legislative rule relating to Downstream Natural Gas Manufacturing Investment Tax Credit.

HB 4255 authorizes the West Virginia Tax Department to issue a specific rule governing the Downstream Natural Gas Manufacturing Investment Tax Credit. The rule, already filed with the State Register on March 31, 2025, will establish administrative procedures for claiming the credit, such as eligibility criteria and application processes. This bill does not change the credit's value or scope but enables the Tax Department to formally implement the rule. Businesses in the natural gas manufacturing sector that may qualify for the credit will be directly affected by this administrative framework.