summary
Introduced
01/15/2026
01/15/2026
In Committee
02/17/2026
02/17/2026
Crossed Over
02/02/2026
02/02/2026
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
The purpose of this bill is to expand the definition of tourism attraction to include lodging facility for purposes of the Tourism Development Act credit
AI Summary
This bill expands the definition of a "tourism attraction" under the Tourism Development Act credit to explicitly include lodging facilities, meaning hotels and similar accommodations can now qualify for these tax credits. Previously, lodging facilities were only eligible under specific, restrictive conditions, such as being a small part of a larger project or involving extensive historic preservation or significant new construction. By including lodging facilities directly, the bill aims to encourage investment in and development of accommodations that support the state's tourism industry, making them eligible for the same tax incentives as other tourism-related businesses like cultural sites or entertainment venues.
Committee Categories
Budget and Finance, Government Affairs
Sponsors (2)
Last Action
To House Finance (on 02/17/2026)
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=403&year=2026&sessiontype=RS&btype=bill |
| Fiscal Note - Tax & Revenue Department, WV State | http://www.wvlegislature.gov/Fiscalnotes/FN(2)/fnsubmit_recordview1.cfm?RecordID=954947266 |
| BillText | http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb403%20intr.htm&yr=2026&sesstype=RS&i=403 |
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