Establishing disaster repair and recovery effort tax credit for taxpayers subject to severance and business privilege tax in certain circumstances
State of West VirginiaWest VirginiaThe purpose of this bill is to create a credit against the severance tax to encourage private companies to assist with repair and recovery efforts following disasters in this state. The bill limits the total amount of repair and recovery effort credits which can be certified by the Secretary of the Department of Environmental Protection. The bill requires the Secretary of the Department of Environmental Protection and the Tax Commissioner to propose legislative rules and emergency legislative rules for promulgation to implement the provisions of the bill The bill will increase economic opportunity in this state. The bill authorizes the claiming of the credits. Finally, the bill provides for an effective date.
- Status
- Passed
- Signed or otherwise enacted
- Status date
- Apr 1, 2026
- 225 days ago
- Current chamber
- House of Delegates
- Session
- 2026 Regular Session
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Bill details
- Last action
- Approved by Governor 4/1/2026 · Apr 1, 2026
Sponsors
Bill history
Newest first.
Show 33 earlier actions
Recorded votes
Subjects
- Taxation
Read the bill at the source
This page follows the bill as the legislature records it. For the bill's full text and the official record, use the legislature's own site.
Bill data from LegiScan, licensed under CC BY 4.0.