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WV HB2135
Bill
Status
Introduced
2/12/2025
Primary Sponsor
Josh Holstein
Click for details
AI Summary
- Creates a tax credit of up to $2,000 per eligible employee for employers who hire individuals participating in drug court programs for substance abuse recovery
- Limits the number of employees eligible for the credit based on employer size, ranging from 1 eligible employee for businesses with 10 or fewer workers to 7 eligible employees for businesses with 201+ workers
- Caps the maximum total credit at $14,000 per year per employer, with credits prorated based on months of employment and no carryover of unused credits to future years
- Allows employers to claim the credit during the employee's drug court participation plus up to two additional years if the employer offers a substance abuse monitoring program
- Requires employers to apply annually by January 15 and imposes recapture tax if employers fail to meet certification standards; effective date is July 1, 2025
Legislative Description
To create the Substance Abuse Recovery Tax Credit
Taxation
Last Action
To House Health and Human Resources
3/6/2025
Committee Referrals
Health & Human Resources3/6/2025
Public Health2/14/2025
Health & Human Resources2/12/2025
Full Bill Text
No bill text available