Bill
Bill > SB304
summary
Introduced
01/15/2026
01/15/2026
In Committee
01/15/2026
01/15/2026
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 commercial patent incentives tax credits.
AI Summary
This bill authorizes the West Virginia Tax Department to create a legislative rule, which is a formal regulation that has the force of law, concerning commercial patent incentives tax credits. These tax credits are designed to encourage businesses to develop and patent new commercial products. The specific rule being authorized was filed in the State Register on July 25, 2025, and it operates under the authority granted by section 11-13AA-10 of the West Virginia Code, with the official designation being 110 CSR 13Q.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
To Finance (on 01/15/2026)
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=304&year=2026&sessiontype=RS&btype=bill |
| BillText | http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=sb304%20intr.htm&yr=2026&sesstype=RS&i=304 |
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