Bill > HB4015

This bill amends the Tourism Development Act by expanding the definition of a "tourism attraction" to explicitly include lodging facilities, meaning hotels and similar accommodations can now qualify for tourism development tax credits. Previously, lodging facilities were only eligible under specific, more restrictive conditions, such as being a smaller part of a larger project or involving significant historic preservation or a large number of rooms. This change aims to encourage investment in and development of the hospitality sector as part of West Virginia's tourism industry.