Tax Department rule relating to income tax credits for property taxes paid

Senate Bill 307 authorizes West Virginia's Tax Department to create a specific rule (110 CSR 21H) governing income tax credits for property taxes paid. This procedural bill enables the department to establish clear guidelines for how taxpayers claim these credits, directly affecting homeowners and property owners who use this credit. The key mechanism is the formal authorization for the department to develop and implement the rule, which was previously modified and refilled after committee feedback. The bill does not change the credit amount or eligibility but ensures the rulemaking process is legally valid.