WV HB3143

Creates a tax credit program allowing business owners to contract employees to teach or mentor in vocational programs and high school classes at public schools, charter schools, private schools, and homeschools

Provides a 100% tax credit on gross wages paid to employees while they participate in educational activities, with an annual cap of $50,000 per business and a statewide cap of $5 million per fiscal year

Requires contracted employees to retain their employment status, benefits, workers' compensation, and unemployment insurance with their original employer during participation

Restricts participating employees from replacing certified educators in core academic subjects, limiting them to specialized instruction in trades, technology, engineering, applied sciences, financial aid, business development, and healthcare

Directs the Department of Tax and Revenue to create an online application portal and publish annual reports on credit utilization, while the Department of Education must maintain a registry of approved partnerships and report annually to the Legislature