SB 389 West Virginia Senate · 2026 Regular Session

Historic Rehab Building Credit Act

SB 389 creates a 25% state income tax credit for property owners who rehabilitate certified historic buildings in West Virginia. The credit applies to both residential and non-residential buildings listed on the National Register of Historic Places or located in designated historic districts, as certified by the West Virginia Department of Tourism and the National Park Service. To qualify, rehabilitation work must meet "Secretary of the Interior's Standards" and cost at least 20% of the property's assessed value. Property owners can claim this credit against income taxes imposed under specific sections of the state tax code.

Bill status failed 4 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Mar 2026

Senate Passage

Feb 2026

House of Delegates Passage

Mar 2026

Governor

Introduced Jan 15, 2026 Last action Mar 14, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

sb389 h fin am _1 adopted.htm → sb389 h fin amt adopted.htm · 3 edits

MINOR

The bill version was amended to change the title and clarify the scope of the amendment, focusing on the effective date of tax credits for qualified rehabilitated buildings and the requirement that credits cannot be claimed before receiving Part 3 certification or a Phased Advisory Determination. This revision streamlines the legislative intent and ensures clarity on when taxpayers can begin claiming tax credits for historic building rehabilitation projects.

Scope change

The scope of the amendment was narrowed to specifically address the effective date of tax credits and the timing requirements for claiming them, rather than including the full text of the tax credit provisions.

SCOPE

Removed the full text of the tax credit provisions, including detailed eligibility criteria, phased rehabilitation rules, application procedures, and fee structures.

REQUIREMENT

Added a new title clarifying that the amendment relates to the effective date of tax credits and the requirement that credits cannot be claimed prior to receipt of Part 3 certification or Phased Advisory Determination.

TECHNICAL

Changed the bill identifier from 'H FIN AM #1' to 'H FIN AMT' to reflect the amended title version.

Introduced Version → Committee Substitute · 7 edits

MODERATE

This bill transforms the West Virginia Historic Rehabilitation Tax Credit program from a scattered set of provisions into a single, centralized article (Article 13NN) for easier administration. The changes clarify definitions, update agency references from the Department of Tourism to the Division of Culture and History, and sunset existing credits effective June 30, 2026, while creating a new, more streamlined credit system for future applications. Additionally, a new article was added to clarify tax treatment of capital additions to manufacturing facilities.

Scope change

The bill consolidates historic rehabilitation tax credit provisions into one centralized article (Article 13NN) and adds a new article (Article 6F) for manufacturing facility capital additions, expanding the scope to include clearer definitions and procedures for both historic preservation and manufacturing investment incentives.

SCOPE

Added Article 6F to clarify tax treatment of certified capital additions to manufacturing facilities, including definitions for 'manufacturing,' 'manufacturing facility,' and 'qualified capital addition.'

REQUIREMENT

Changed the agency responsible for reviewing historic rehabilitation applications from the West Virginia Department of Tourism to the Division of Culture and History.

Modified the recapture tax provisions to remove the State Tax Commissioner's ability to seek recourse against transferees for disqualified credits.

DEFINITION

Updated definitions in Article 13NN to reflect the new Division of Culture and History and clarified the Secretary of the Interior standards reference.

TIMELINE

Removed the requirement for a bond in cases of phased rehabilitation projects, simplifying the transfer and allocation process.

Established a sunset date of June 30, 2026, for existing historic rehabilitation credits, with provisions for continued eligibility for credits earned prior to that date.

TECHNICAL

Updated emergency rule filing deadline from January 1, 2026, to January 1, 2027, and corrected various formatting and capitalization inconsistencies throughout the document.

Floor votes · Senate Feb 13, 2026 · House of Delegates Mar 13, 2026

How they voted

32–0

Passed · 1 other

Total votes 33

Feb 13, 2026

D Democratic2

2 Yea

100% Yea

R Republican31

30 Yea 1

96% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Mar 13, 2026

Lower · Passed

Title amendment adopted (Voice vote)

lower

Mar 13, 2026

Lower · Passed

Passed House (Roll No. 523)

lower

Mar 13, 2026

Lower · Passed

Committee amendment adopted (Voice vote)

lower

Mar 13, 2026

Introduced

Amendment reported by the Clerk

lower

Mar 12, 2026

Introduced

Amendments pending

lower

Mar 11, 2026

Lower · Passed

With amendment, do pass

lower

Feb 16, 2026

Committee

To House Finance

lower

Feb 16, 2026

Committee

To Finance

lower

Feb 16, 2026

Introduced

Introduced in House

lower

Feb 13, 2026

Upper · Passed

Passed Senate (Roll No. 72)

upper

Feb 10, 2026

Upper · Passed

Committee substitute reported

upper

Jan 15, 2026

Introduced

Introduced in Senate

upper

Jan 15, 2026

Committee

To Finance

upper

1 primary · 1 co-sponsor