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Read. Follow. Verify.West Virginia authorizes Tax Department to enact commercial patent incentives tax credit rule
Last action · January 14, 2026: To House FinanceSponsor: Doug Smith
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What This Bill Proposed
West Virginia authorizes the Tax Department to enact a regarding commercial patent incentives tax credits, as filed in the State Register on July 25, 2025.
Grants official legislative authorization for a specific administrative tax rule, enabling the state tax agency to implement the commercial patent incentives tax credit program.
- The West Virginia Tax Department administers state tax laws and promulgates rules under legislative oversight. 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.
Tax Department
Receives authorization to promulgate and enforce the legislative rule concerning commercial patent incentives tax credits.
Commercial patent holders
Subject to the administrative rules and potential tax credits governing commercial patents in the state.
Key Facts
- Authorizes a legislative rule filed in the State Register on July 25, 2025, relating to commercial patent incentives tax credits.
- The rule is identified as 110 CSR 13Q under the authority of §11-13AA-10 of the West Virginia Code.
- Amends and reenacts §64-7-1 of the Code of West Virginia, 1931.
Frequently Asked Questions
What does House Bill 4257 do?
When was the referenced rule filed in the State Register?
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · in House committee.
Procedural history
4 actions- Jan 14, 2026HouseCommitteeTo House Finance
- Jan 14, 2026HouseIntroducedIntroduced in House
- Jan 14, 2026HouseCommitteeTo Finance
- Jan 14, 2026HouseIntroducedFiled 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
Sources
www.wvlegislature.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 25)
- Controversy5Intensity of disagreement among stakeholders
- Entertainment2Compellingness for a non-policy-wonk reader
- Buzz10Current news / social attention level
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