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Bill > HB4260
WV HB4260
WV HB4260Relating to authorizing the Tax Department to promulgate a legislative rule relating to income tax credits for property taxes paid.
summary
Introduced
01/14/2026
01/14/2026
In Committee
01/14/2026
01/14/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
The purpose of this bill is to authorize the Tax Department to promulgate a legislative rule relating to income tax credits for property taxes paid.
AI Summary
This bill authorizes the West Virginia Tax Department to create and implement a legislative rule, which is a formal regulation that has the force of law, concerning income tax credits for property taxes paid. Specifically, it approves a rule that was initially filed on July 25, 2025, then modified by the Tax Department to address concerns raised by the Legislative Rule-Making Review Committee and refiled on September 24, 2025, under the authority granted by section 11-13MM-6 of the West Virginia Code. This rule, identified as 110 CSR 21H, will provide guidelines for how individuals can receive tax credits on their income taxes based on the property taxes they have paid.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Standing Committee on Finance Meeting (09:00:00 2/24/2026 House Finance Committee Room) (on 02/24/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=4260&year=2026&sessiontype=RS&btype=bill |
| BillText | http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb4260%20intr.htm&yr=2026&sesstype=RS&i=4260 |
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