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HB 5095WEST VIRGINIASession 2026State Billdead
Did Not Advance

West Virginia Bill HB 5095 creates refundable tax credits up to $6,000 for vehicle donations and sales to low-income workers

Original title: Providing tax credits to provide vehicles to certain persons

Last action · February 3, 2026: To House FinanceSponsors: Mike Pushkin and 2 others

Bill progressHistory & official text ↓
Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

West Virginia House Bill 5095 establishes s of up to $6,000 for individual taxpayers who donate vehicles and licensed automobile dealers who sell or donate vehicles to qualified programs assisting low-income workers. The measure caps total statewide tax credits at $300,000 for tax years 2026 through 2027, increasing to $1 million in subsequent years. The Tax Commissioner is directed to track credits, allocate percentages among multiple charitable organizations, and promulgate administrative rules.

Why it matters

Establishes a financial incentive utilizing state tax credits to supply reliable transportation to low-income workers, capping total annual state revenue impacts at $300,000 through 2027 and $1 million thereafter.

Background
  • The West Virginia Legislature convenes annually, with the 2026 regular session marking the period for introducing this measure. context
  • The Tax Commissioner oversees tax administration and enforcement for the State of West Virginia. 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

Individual taxpayers

Taxpayers who donate eligible vehicles may claim a refundable tax credit of up to $6,000.

Directly affected

Licensed automobile dealers

Dealers who sell or donate eligible vehicles to program participants can claim a refundable tax credit up to $6,000.

Directly affected

Low-income workers

Workers at or below 150 percent of the Federal Poverty Level gain access to below-market financing and reliable vehicles to expand employment opportunities.

Directly affected

Tax Commissioner

The Tax Commissioner is required to track credit claims, establish allocation percentages, and promulgate administrative rules.

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 receive a tax credit under HB 5095?
Individual taxpayers who donate an eligible vehicle and licensed automobile dealers who sell or donate an eligible vehicle to a qualified program participants are eligible for the tax credit.
What are the vehicle requirements to qualify for the tax credit?
The vehicle must be certified as safe and in good condition by a qualified organization, have no junk or salvage history on its title report, have no open safety recalls, and include an express written warranty for at least 90 days or 3,000 miles.
What is the maximum amount of tax credits available statewide?
Total tax credits are capped at $300,000 for tax years 2026 through 2027, and up to $1 million per year in subsequent years.

What else do you want to know?

News Coverage

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Where This Stands

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

Procedural history

4 actions
  1. Feb 3, 2026HouseCommittee
    To House Finance
  2. Feb 3, 2026HouseIntroduced
    Introduced in House
  3. Feb 3, 2026HouseCommittee
    To Finance
  4. Feb 3, 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

Mike PushkinHouse · District 54DemocraticPrimary sponsor
Hollis LewisHouse · District 57DemocraticSponsor
Rick GarciaHouse · District 76DemocraticSponsor

Connected Entities

Tax Commissioner, National Motor Vehicle Title Information System, National Highway Traffic Safety Administration and 2 more
OrganizationTax Commissioner“Tracks tax credits and promulgates rules”Map →
OrganizationNational Motor Vehicle Title Information System“Source for vehicle history reports”Map →
OrganizationNational Highway Traffic Safety Administration“Used to check for safety recalls”Map →
OrganizationU.S. Department of Transportation“Parent agency of the NHTSA”Map →
OrganizationLegal Aid of West Virginia“Executive Director cooperates in developing tax credit allocation criteria”Map →

Sources

Open source document

www.wvlegislature.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 50)
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz20
    Current news / social attention level

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