To create the Substance Abuse Recovery Tax Credit

HB 4699 creates a tax credit for West Virginia employers who hire individuals participating in substance abuse recovery programs. It directly affects employers (with 1-100+ employees) and qualified individuals who are in good standing with a drug court program, working at least 120 hours monthly at minimum wage, and not displacing existing workers. Employers can claim a credit of up to $2,000 per eligible employee annually (capped at $14,000 total per business), based on their employee count (e.g., businesses with 1-10 employees can claim for 1 person). The credit requires annual application, verification of employee eligibility, and confidentiality protections for personal health information, with unused credits not carrying over.