Bill > HB4699

This bill establishes the Substance Abuse Recovery Tax Credit, an incentive for employers in West Virginia to hire individuals actively participating in formal substance abuse recovery programs. An "eligible taxpayer" is any business subject to West Virginia's income tax that hires a "qualified individual." A "qualified individual" is someone with a diagnosed substance use disorder who is in good standing with a drug court program, works at least 120 hours per month for at least minimum wage, and hasn't displaced another employee or returned for seasonal work after previously being employed. The bill clarifies that a relapse doesn't disqualify an individual if they remain committed to their recovery plan and drug court. Employers can claim the credit for the initial year of employment and up to two additional years if the employee continues in a recovery program, with limitations on the number of eligible employees a business can claim based on its total workforce size. The maximum credit is $2,000 per eligible individual per year, with an overall cap of $14,000 per taxpayer annually, and unused credits do not carry over. The bill also includes provisions for "recapture tax," meaning employers who claim the credit but fail to meet program requirements must repay the amount of the credit received. This new tax credit will become effective on July 1, 2026.

Health and Social Services

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=4699&year=2026&sessiontype=RS&btype=bill