WV HB2014

Creates the Certified Microgrid Development Program and High Impact Data Center Program administered by the Division of Economic Development to attract large-scale data centers and power generation facilities to West Virginia

Defines "high impact data center" as a facility with critical IT load of 90 megawatts or more placed into service on or after July 1, 2025, and exempts certified microgrid districts from Public Service Commission jurisdiction over rates and certificates of necessity

Establishes special property tax distribution for high impact data centers: 50% of tax increment to Personal Income Tax Reduction Fund, 30% to situs county, 10% distributed to all counties per capita, 5% to Economic Enhancement Grant Fund, and 5% to Electric Grid Stabilization and Security Fund

Prohibits payment in lieu of taxes and tax increment financing arrangements for electricity generation and distribution property dedicated to serving microgrid districts and high impact data centers

Preempts local government authority over certified microgrid districts and high impact data centers, exempting them from county and municipal zoning, building permits, licensing, and land use regulations while requiring compliance with state building codes and payment of standard property taxes