Bill > SB396

This bill, titled the "Creating WV Job Training and Placement Act," establishes a program allowing certified retailers, known as "qualifying organizations," to retain a significant portion of the state's Consumer Sales and Service Tax revenue they collect. To become a qualifying organization, a retailer must be a "workforce training community center," meaning it is a tax-exempt organization under federal law (specifically Section 501(c)(3) of the Internal Revenue Code), collects and remits sales taxes on donated goods, has substantial experience and uses revenue for job training and placement services for individuals with disabilities or other employment barriers, is affiliated with a larger organization, and has at least $1 million in annual sales. These certified organizations can keep 75% of the state sales tax revenue they collect after the first $1 million in sales, provided they use these retained funds exclusively for job training and placement services, including developing individualized plans, monitoring job retention for 90 days, and offering support. In their first year, they can use some retained funds for infrastructure. After the first year, for every $10,000 retained, they must provide services to at least three individuals and successfully place an average of 2.25 people in jobs. Certifications are valid for three years and can be revoked if the organization fails to meet these requirements. The Department of Revenue is responsible for certifying these organizations and can propose rules to implement the act.

Budget and Finance, Labor and Employment

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=396&year=2026&sessiontype=RS&btype=bill