Budget & Taxes (Tax Credits)

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

HB 5402: Relating to creating a Distribution Center Refundable Toll Payments Tax Credit Act.

HB 5402 creates a refundable tax credit for West Virginia businesses operating qualified distribution centers. It allows these businesses to claim a dollar-for-dollar credit against state taxes for toll payments exceeding $150,000 made via the West Virginia EZ Pass system on ground transportation of finished, packaged retail goods. The credit requires using RFID Tag Readers or comparable systems approved by the West Virginia Parkways Authority to track eligible tolls. The credit applies to toll payments made in 2026 and future tax years, with the program effective July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates refundable tax credit for businesses, reducing tax burden via toll payment relief - aligns with tax relief support indicator.90% confidence

Sub-Topics Sales Tax Tax Credits Tax Incentives

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

HB 5084: Related to refundable child tax credit

HB 5084 replaces West Virginia's existing non-refundable child tax credit with a new refundable credit. Starting in 2026, eligible West Virginia residents who claim the federal child tax credit for a qualifying child on their federal return will receive a $1,000 state credit per child. If the credit exceeds the resident's state income tax liability, the excess amount is refunded directly to them. This bill directly affects working families with children who qualify for the federal credit, aiming to reduce child poverty and support local economies through a permanent state-level benefit. The bill repeals the current non-refundable credit (§11-21-26) and establishes the new refundable credit under §11-21-98.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates refundable child tax credit, refunding excess to low-income families, providing direct tax relief for working parents.95% confidence

Sub-Topics Income Tax Tax Credits

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

HB 5399: Relating to providing a tax credit related to the establishment and operation of biochar manufacturing facilities

HB 5399 creates a 10% state tax credit against West Virginia's corporate net income tax for businesses that earn federal carbon sequestration credits (under IRS §45Q) for biochar manufacturing. The credit applies only to new biochar facilities operating in West Virginia after July 1, 2025, and matches the amount of the federal credit earned. It limits the credit to 50% of a business's annual tax liability and allows unused credits to carry forward (but not back before 2026). This directly affects businesses establishing qualifying biochar facilities, aligning state incentives with federal climate-focused manufacturing credits.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 10% corporate tax credit for biochar manufacturers, providing direct tax relief and incentivizing green industry growth, directly advancing tax policy.90% confidence ✓ EnergySupports EnergyBill incentivizes biochar manufacturing for carbon sequestration via tax credits, directly supporting clean energy infrastructure and carbon management under federal programs.95% confidence ✓ EnvironmentSupports EnvironmentIncentivizes carbon sequestration via biochar manufacturing, directly reducing atmospheric CO2 and aligning with climate protection goals.95% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives

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

HB 5609: Relating to Good Samaritan Food Donation Act

HB 5609 creates a tax credit for retail food distributors who donate surplus food to nonprofit organizations. It allows a credit equal to 10% of the original retail value of donated food (up to $5,000 annually), applicable against business or personal income taxes. Distributors must maintain receipts proving the donation value, and the Tax Commissioner must develop rules and notify businesses about the credit. The bill directly affects food retailers and distributors by incentivizing food donations to combat waste, while nonprofits receiving the food are not directly impacted by this provision. This complements existing liability protections under West Virginia's Good Samaritan Food Donation Act.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 10% tax credit for food donations, providing business tax relief and incentivizing charitable giving under fiscal policy.85% confidence

Sub-Topics Tax Credits

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

HB 5635: To create the Coalfield Housing Revitalization Tax Credit Act.

HB 5635 creates a 50% state tax credit for property owners who rehabilitate vacant or dilapidated residential properties in designated "coalfield" counties. The credit applies to eligible rehabilitation costs and requires properties to be used as workforce housing for educators, healthcare workers, first responders, and public employees. Projects supported by county commissions, housing authorities, or municipal redevelopment agencies receive priority. "Coalfield" counties are defined as those with historical or current economic ties to coal mining, including past or present coal-related industry activity. The bill is currently under review by the House Finance Committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 50% tax credit for rehabilitating workforce housing, providing tax relief for property owners and supporting affordable housing initiatives.95% confidence ✓ HousingSupports HousingCreates 50% tax credit for rehabilitating vacant properties into workforce housing for essential workers, directly funding affordable housing development in designated counties.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentDesignates workforce housing for educators, healthcare workers, and public employees, directly supporting their housing needs as part of employment stability and retention.85% confidence

Sub-Topics Tax Credits Tax Incentives Affordable Housing Housing Finance Property Taxes

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in committee · West Virginia · House of Delegates Feb 5, 2026

HB 5224: Creating a personal income tax credit for election officials in West Virginia.

HB 5224 creates a personal income tax credit for West Virginia election officials who serve in elections. It provides a $100 credit per election (capped at $200 annually) that directly reduces the tax bill of eligible officials who meet service requirements. To claim the credit, officials must obtain certification from their county commission documenting their election service, which must be submitted to both the Tax Commission and Secretary of State. The credit is nonrefundable, cannot be carried forward to future years, and applies only to taxable years beginning after December 31, 2028.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates a personal income tax credit ($100 per election, capped at $200) reducing tax liability for election officials, directly providing tax relief under taxation policy.95% confidence

Sub-Topics Income Tax Tax Credits Tags Elections

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in committee · West Virginia · House of Delegates Feb 5, 2026

HB 5262: Providing a tax credit for obtaining certain certifications by the United States Green Building Council Leadership in Energy and Environmental Design green building rating system

HB 5262 provides a tax credit for commercial building owners in West Virginia who pay for renovations to achieve certification under the U.S. Green Building Council's LEED system or the Green Globes Building Initiative. The credit equals the actual cost of renovations and improvements needed for certification, minus any reimbursements received. Eligible taxpayers (commercial building owners) can apply this credit against corporation net income tax, business franchise tax, or personal income tax, with unused portions carryable for up to three years. This policy directly supports commercial property owners seeking to adopt sustainable building practices through financial incentives.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit reducing taxable income for commercial builders, aligning with tax relief indicators under Budget & Taxes.90% confidence ✓ EnergySupports EnergyBill provides tax credit for LEED-certified energy-efficient building renovations, directly promoting energy efficiency standards in commercial infrastructure.90% confidence ✓ EnvironmentSupports EnvironmentTax credit incentivizes LEED/Green Globes certification, directly promoting energy-efficient building practices and sustainable construction as defined by environmental standards.95% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives

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

HB 5675: WV Reshoring Manufacturing Act

HB 5675, the WV Reshoring Manufacturing Act, creates a tax credit for West Virginia businesses that replace imported goods with locally manufactured products. It directly affects businesses purchasing goods for resale or use in WV (eligible taxpayers) and manufacturers operating physical facilities in the state (qualified manufacturers). The bill provides tax credits equal to a percentage of the verified dollar value of imported goods replaced by WV-made goods, requiring independent CPA verification through "reshoring activity verification reports" for both initial and continued reshoring. Credits are time-limited, non-transferable, and expire after 10 years, with separate provisions for initial reshoring and repeat purchases of reshored goods. The program aims to reduce reliance on foreign imports by incentivizing local production, as documented in the Legislature's findings of $4.8 billion in imported goods purchased by WV businesses in 2024.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit for businesses replacing imports with local goods, directly reducing tax liability for qualifying entities through targeted fiscal incentive.95% confidence

Sub-Topics Procurement Tax Credits

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in committee · West Virginia · Senate Feb 3, 2026

SB 716: Reducing participation required to receive volunteer firefighter tax credit

SB 716 would lower the participation requirement for West Virginia's volunteer firefighter tax credit from 30% to 20% of department activities. This change directly affects volunteer firefighters seeking the tax credit, making it easier to qualify by reducing the minimum activity threshold. The bill amends Section 11-13JJ-4 of the state code to update the participation percentage while keeping other eligibility conditions unchanged. Currently, firefighters must participate in 30% of activities; the bill would require only 20%.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax credit eligibility by lowering participation requirement, reducing tax burden for volunteer firefighters under taxation policy.95% confidence

Sub-Topics Tax Credits

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in committee · West Virginia · House of Delegates Feb 4, 2026

HB 5169: To provide a tax credit for new parents in this state in certain circumstances.

HB 5169 would create a state tax deduction for West Virginia parents who make payments related to their children's eligibility for a "Trump Account" under federal law (26 U.S.C. § 530A). The bill specifies that only parents whose children qualify for this federal account would be eligible, and payments made for the account would be deductible similarly to existing 529 college savings plan contributions. This deduction would apply to state income tax returns for qualifying families. The bill references a non-existent federal provision (26 U.S.C. § 530A), making the policy mechanism based on a fictional federal program.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax deduction for eligible parents, reducing state tax burden (similar to 529 plans), aligning with tax relief support for families.95% confidence

Sub-Topics Income Tax Tax Credits

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