Bill > SB637

This bill establishes a tax credit for physicians who agree to practice medicine in West Virginia for at least six years, aiming to address a significant shortage of doctors in the state and improve healthcare access for its residents. An "eligible physician" is defined as an allopathic or osteopathic doctor licensed in West Virginia, who graduated from an accredited medical school in the U.S. and completed their residency or fellowship within the last 12 months. To qualify for the credit, the physician must also be an "eligible taxpayer," meaning they locate to West Virginia as a resident and practice in a medically underserved or health professional shortage area. The tax credit can be claimed for up to three consecutive years, with the maximum annual credit being the physician's "personal taxable income," which is their West Virginia adjusted gross income minus personal exemptions. If a physician does not fulfill the six-year practice commitment, they will be required to repay the credit. The Tax Commissioner is authorized to create rules to implement this program, including residency requirements, claim time limits, and repayment procedures, with the credit becoming effective for taxable years beginning July 1, 2026.

Health and Social Services

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=637&year=2026&sessiontype=RS&btype=bill