Bill > SB307

This bill authorizes the Tax Department to create a legislative rule, which is a formal regulation, concerning income tax credits for property taxes paid. This means the Tax Department can establish official guidelines and procedures for how individuals can receive tax credits based on the property taxes they have paid. The rule in question, identified as 110 CSR 21H, was initially filed on July 25, 2025, and subsequently modified and refiled on September 24, 2025, after addressing objections from the Legislative Rule-Making Review Committee, a body that reviews proposed regulations. The authority for this rule stems from a specific section of the West Virginia code, §11-13MM-6, which likely outlines the framework for such tax credits.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=307&year=2026&sessiontype=RS&btype=bill