West Virginia Senate Bill 79: Establishing road or highway infrastructure improvement projects or coal production and processing facilities tax credit

West Virginia · 2026 Regular Session

What it does

The purpose of this bill is to create a credit against the severance tax to encourage private companies to make infrastructure improvements to highways, roads, and bridges in this state. The bill limits the total amount of road and highway infrastructure improvement credits which can be certified by the Secretary of Transportation. The bill seeks to encourage greater capital investment in coal production and processing facilities. 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.

Latest action

To Transportation and Infrastructure (2026-01-14)

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