West Virginia · 2026 Regular Session
The purpose of this bill is to create economic incentives for data centers to locatewithin the state and further stimulate the state's economy by relying on locally sourced coal-generated electricity. The bill provides salvage value treatment for personal propertyused by qualifying data centers; an exemption from the B&O tax for all coal-generated electricity sold to qualifying data centers; and provides a sales tax exemption for all personal property sold to and used in the construction or maintenance of a qualifying data center.
To Economic Development (2026-01-27)