WV HB3137

Data centers making at least $50 million in capital investment, creating 50+ jobs, and using coal-generated electricity for at least 80% of primary operations qualify for tax incentives effective January 1, 2025

Qualifying data centers receive property tax treatment at salvage value (lower of fair market salvage value or 5% of total facility value) for all personal property used at the facility

Coal-fired power plants selling electricity to qualifying data centers are exempt from the state's Business and Occupation Tax on that electricity generation

Qualifying data centers are exempt from Consumer Sales and Use Tax on equipment and tangible personal property purchased for facility operation and maintenance

Data centers that cease operations, fail to meet the 80% coal-electricity requirement, or drop below the 50-job threshold within five years must repay all tax benefits claimed during the prior three tax years