Budget & Taxes (Tax Credits)

in committee · West Virginia · House of Delegates Feb 11, 2026

HB 5432: Relating to establishing disaster repair and recovery effort tax credit for taxpayers subject to the severance and business privilege tax in certain circumstances

HB 5432 creates a tax credit for West Virginia taxpayers subject to the severance and business privilege tax who spend money on disaster repair and recovery efforts, such as debris removal, public infrastructure repairs, and emergency services after events like hurricanes or floods. The credit covers qualified costs for labor, materials, and services directly tied to disaster recovery, excluding purchases above fair market value. Taxpayers must apply for the credit through a specific process, with unused credits allowed to be carried forward or transferred to successors. This policy aims to incentivize private sector participation in disaster recovery by reducing tax liabilities for eligible expenses.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit reducing liability for businesses under severance tax for disaster recovery costs, providing targeted tax relief.95% confidence

Sub-Topics Tax Credits Tax Incentives Tags Emergency Management

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in committee · West Virginia · House of Delegates Feb 10, 2026

HB 5388: Creating the official motorist services logo signing program

HB 5388 creates a tax credit for independently owned West Virginia businesses participating in the official motorist services logo signing program. The bill allows eligible businesses to claim a credit equal to 100% of the fees paid to the West Virginia Division of Highways for program signage, directly reducing their state tax liability. To qualify, businesses must be locally owned (51% West Virginia-domiciled owners), operate fewer than five locations in the state, and not be bound by national branding requirements. The credit applies only to official program fees, excludes private advertising costs, and is nontransferable. This policy aims to lower costs for small, rural businesses along transportation corridors that provide traveler services.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 100% tax credit for eligible businesses, directly reducing state tax liability for program participation95% confidence ✓ TransportationSupports TransportationBill creates tax credit for highway signage program under WV Division of Highways, incentivizing business participation in motorist services logo program, directly supporting transportation infrastructure95% confidence

Sub-Topics Tax Credits Vehicle Registration

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in committee · West Virginia · House of Delegates Feb 17, 2026

HB 5678: To provide amendments to the Build WV Act

HB 5678 amends the Build WV Act to replace a $150 million total project cost cap with a $2 million annual cap on new tax credit liability for projects approved in each fiscal year. It specifically allows smaller rural projects to qualify for credits while clarifying the cap applies only to new project approvals, not existing projects. The bill also establishes a Build WV Credit Reserve Fund (starting at $2 million) to cover refundable tax credits for completed projects, requiring annual adjustments based on demand and usage. These changes directly affect companies seeking Build WV tax credits by altering how credits are calculated and capped, with the reserve fund ensuring payment for approved credits.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces annual tax credit liability cap from $150M total to $2M, restricting state spending on tax incentives.95% confidence

Sub-Topics Tax Credits

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in committee · West Virginia · House of Delegates Feb 3, 2026

HB 5095: Providing tax credits to provide vehicles to certain persons

HB 5095 provides tax credits to help low-income workers access reliable vehicles by supporting charitable programs. It allows individual donors who give vehicles to qualified charities to claim up to $6,000 per vehicle (based on fair market value), and licensed auto dealers who sell/donate eligible vehicles through these programs to claim up to $6,000 per vehicle (based on price reductions). Vehicles must meet strict safety standards (no salvage titles, no open recalls, 90-day warranty) and be certified by nonprofits that provide affordable financing, financial counseling, and vehicle safety checks for households earning at or below 150% of the federal poverty level. The program is capped at $300,000 annually for 2026-2027 and $1 million thereafter, with the Tax Commissioner tracking credit usage and allocating funds among qualifying charities.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credits ($6k/vehicle) to low-income workers via charities, offering tax relief for middle/lower income recipients through charitable vehicle programs.92% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides tax credits for low-income workers' vehicle access via charities, removing transportation barriers to employment and improving work access.85% confidence

Sub-Topics Sales Tax Tax Credits Tax Incentives

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in committee · West Virginia · House of Delegates Jan 16, 2026

HB 4399: Relating to disabled veteran taxpayers

HB 4399 clarifies the definition of a "disabled veteran taxpayer" in West Virginia law to ensure consistency for property tax benefits. The bill specifically adds that a disabled veteran must have a 90% or greater service-connected disability rating from the U.S. Department of Veterans Affairs (VA) or qualify for individual unemployability under VA disability ratings. This change directly affects disabled veterans who seek the property tax credit authorized under §11-13MM-4 of the code, as it defines eligibility more precisely. The bill does not alter tax rates or create new benefits, but ensures the existing credit applies only to veterans meeting the clarified VA disability standard.

Topics ✓ Budget & TaxesSupports Budget & TaxesClarifies eligibility for existing property tax credit for disabled veterans, ensuring tax relief under current law per §11-13MM-4.90% confidence ✓ VeteransSupports VeteransClarifies eligibility for existing property tax credit, ensuring disabled veterans with 90%+ VA disability ratings access benefits they qualify for.95% confidence

Sub-Topics Property Tax Tax Credits Veteran Benefits Veteran Education Veteran Healthcare

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in committee · West Virginia · Senate Jan 27, 2026

SB 623: Establishing economic incentives for data centers to locate within WV

SB 623, titled the "West Virginia-Powered Data Center Incentive Act," creates new economic incentives for *new* data centers to locate in West Virginia by offering reduced property taxes and a tax credit for coal-fired electric utilities supplying them with power. To qualify, data centers must meet specific eligibility criteria and apply through a state process, with incentives requiring ongoing compliance to avoid recapture. The bill aims to attract data center investment to generate jobs, boost economic growth, and support West Virginia's coal industry by leveraging its coal-generated electricity infrastructure.

Topics ✓ Budget & TaxesSupports Budget & TaxesOffers reduced property taxes and tax credits for qualifying data centers, providing targeted tax relief to attract investment and stimulate economic development.95% confidence ✗ EnergyOpposes EnergyBill provides tax credits for coal-fired utilities supplying data centers, explicitly favoring fossil fuels over renewable energy development.90% confidence ✗ EnvironmentOpposes EnvironmentPromotes coal-powered data centers, increasing fossil fuel reliance and opposing environmental protections by incentivizing coal use without emission controls.90% confidence ✓ TechnologySupports TechnologyProvides tax incentives for data center investment, advancing tech infrastructure development without addressing privacy/cybersecurity directly.85% confidence

Sub-Topics Tax Credits Tax Incentives Coal Tags Economic Development

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signed · West Virginia · Senate Jun 25, 2026

SB 592: WV Short Line Railroad Modernization Act

SB 592 creates a tax credit program for West Virginia short line railroads and related infrastructure. It provides a 50% tax credit on qualified maintenance costs (capped at $5,000 per mile of track) and new infrastructure investments (capped at $2 million per project, with a $5 million annual limit). Eligible taxpayers include Class II/III railroads operating in West Virginia and owners/lessees of rail sidings or industrial spurs. Credits can be carried forward for up to five years or transferred to other taxpayers via written agreement. The bill directly supports rail infrastructure modernization by reducing costs for qualifying rail operators.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credits for railroads, reducing tax liability for eligible entities through targeted fiscal incentives.95% confidence ✓ TransportationSupports TransportationCreates tax credits for rail infrastructure maintenance and new projects, directly funding transportation modernization within the topic's scope.95% confidence

Sub-Topics Tax Credits Rail

in committee · West Virginia · Senate Jan 27, 2026

SB 621: Providing tax credit to corporations for existing employer-provided child care facilities

SB 621 creates a tax credit for West Virginia corporations that operate existing employer-provided or employer-sponsored child care facilities on workplace premises. It allows corporations to claim a credit equal to 100% of their annual operational costs (excluding property costs) for these facilities, minus any amounts paid by employees. The credit is limited to the corporation’s tax liability for the year and can be carried forward up to five years if unused. This bill directly affects businesses operating qualifying on-site child care, providing a financial incentive to maintain or expand such services.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates corporate tax credit, providing tax relief under taxation policy.95% confidence

Sub-Topics Business Taxes Tax Credits

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in committee · West Virginia · House of Delegates Feb 13, 2026

HB 4003: WV First Small Business Growth Act

HB 4003 creates the WV First Small Business Growth Act, offering tax credits to investors who fund certified "growth funds" that invest in eligible West Virginia small businesses. The program, administered by the West Virginia Department of Commerce, provides a 15% annual tax credit (after the first two years) against insurance premium taxes for qualified investments. To qualify, growth funds must use 100% of investment proceeds within three years to make "qualified investments" in businesses with fewer than 250 employees operating primarily in West Virginia. This directly affects growth investors (who receive tax credits), growth funds (which must be certified), and eligible small businesses receiving capital.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 15% tax credits to investors for small business funding, directly incentivizing investment through reduced tax liability under insurance premium taxes.95% confidence

Sub-Topics Tax Credits Tax Incentives Tags Economic Development Small Business

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in committee · West Virginia · House of Delegates Jan 15, 2026

HB 4013: Relating to the Mountaineer Flexible Tax Credit Act of 2026

HB 4013 establishes the "Mountaineer Flexible Tax Credit Act of 2026," creating a state tax credit program for businesses that invest in new projects or expansions within West Virginia. It directly affects qualified businesses seeking economic development incentives by requiring them to apply through the West Virginia Department of Commerce, with credits calculated based on new full-time jobs and average employer wages. Key provisions include standardized application procedures, annual reporting requirements, mandatory audits, and definitions for terms like "qualified business" and "average state wage." The bill aims to encourage private investment and job creation as part of broader economic development efforts, with the tax credit program applying to businesses meeting specific wage and employment criteria.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates business tax credits to incentivize investment, directly implementing tax policy for economic development under fiscal management.90% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives Tags Economic Development

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