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West Virginia Authorizes Tax Department to Promulgate Rule for High-Wage Growth Business Tax Credit

Original title: Relating to authorizing the Tax Department to promulgate a legislative rule relating to High-Wage Growth Business Tax Credit.

Last action · January 14, 2026: To House FinanceSponsor: Doug Smith

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

West Virginia authorizes the Tax Department to officially enact a regarding the High-Wage Growth Business Tax Credit, following a filing in the State Register on March 31, 2025.

Why it matters

Enables the implementation and enforcement of specific tax credit guidelines for businesses meeting high-wage growth criteria under state administrative code.

Background
  • Legislative rule-making bills in West Virginia are used by the Legislature to formally authorize administrative rules proposed by state agencies before they can take full effect. context

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Tax Department

Receives legislative authorization to promulgate and enforce the specific rule relating to the High-Wage Growth Business Tax Credit.

Directly affected

Businesses seeking tax credits

Subject to the administrative rules and criteria established under the authorized High-Wage Growth Business Tax Credit framework.

Key Facts

  • The bill authorizes the Tax Department to promulgate a legislative rule relating to the High-Wage Growth Business Tax Credit.
  • The rule was filed in the State Register on March 31, 2025.
  • The authorization is granted under the authority of §11-13II-5 of the Code of West Virginia, 1931, as amended.
  • The specific rule designation is 110 CSR 13II.

Frequently Asked Questions

What does House Bill 4256 do?
It authorizes the Tax Department to a regarding the High-Wage Growth Business Tax Credit.
When was the relevant legislative rule filed in the State Register?
It was filed on March 31, 2025.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died at adjournment · in House committee.

Procedural history

4 actions
  1. Jan 14, 2026HouseCommittee
    To House Finance
  2. Jan 14, 2026HouseIntroduced
    Introduced in House
  3. Jan 14, 2026HouseCommittee
    To Finance
  4. Jan 14, 2026HouseIntroduced
    Filed for introduction

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Connected Entities

State Register, Tax Department
OrganizationState Register“Where the legislative rule was filed on March 31, 2025”Map →
OrganizationTax Department“Authorized to promulgate a legislative rule”Map →

Sources

Open source document

www.wvlegislature.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 35)
  • Controversy10
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

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