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West Virginia Bill 5262 creates a commercial building tax credit for green certifications

Original title: Providing a tax credit for obtaining certain certifications by the United States Green Building Council Leadership in Energy and Environmental Design green building rating system

Last action · February 5, 2026: To House Energy and Public WorksSponsors: Mike Pushkin and 1 other

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

House Bill 5262 establishes a tax credit for commercial building owners who make renovations and improvements to achieve Leadership in Energy and Environmental Design (LEED) or Green Globes green building certifications, effective for tax years beginning on or after January 1, 2026.

Why it matters

Commercial property owners can offset corporate net income, business franchise, and personal income taxes by the net cost of green building renovations, subject to recapture if certification is not maintained.

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

Commercial building owners

Eligible commercial building owners can claim a tax credit for the net costs of renovations to achieve LEED or Green Globes certifications.

Directly affected

Tax Commissioner

The Tax Commissioner is tasked with approving applications, prescribing forms, and proposing rules to implement the tax credit.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Who is eligible to claim the green building tax credit?
Owners of buildings used for commercial purposes who incur costs for renovations and improvements to achieve LEED or Green Globes certification are eligible.
What happens if a building owner stops using the property for commercial purposes?
The unused portion of the allowed credit is forfeited for that taxable year and all ensuing years.
How long can unused tax credits be carried forward?
Unused credits may be carried over to each of the next three taxable years following the unused credit year.

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. Feb 5, 2026HouseCommittee
    To House Energy and Public Works
  2. Feb 5, 2026HouseIntroduced
    Introduced in House
  3. Feb 5, 2026HouseCommittee
    To Energy and Public Works then Finance
  4. Feb 5, 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

United States Green Building Council Leadership in Energy and Environmental Design, Tax Commissioner, Green Globes Building Initiative
OrganizationUnited States Green Building Council Leadership in Energy and Environmental Design“Green building rating system providing certification referenced in the tax credi”Map →
OrganizationTax Commissioner“Receives applications and prescribes forms for the tax credit.”Map →
OrganizationGreen Globes Building Initiative“Green building rating standard providing certification referenced in the tax cre”Map →

Sources

Open source document

www.wvlegislature.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 60)
  • Controversy20
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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