WV SB857

Creates the "West Virginia-Powered Data Center Incentive Act" offering tax incentives to data centers that invest at least $50 million, create at least 50 jobs, and use coal-generated electricity for at least 80% of primary operational capacity

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

Exempts qualifying data centers from consumer sales and use tax on equipment and tangible personal property purchased for operation and maintenance

Exempts coal-fired power plants from the Business and Occupation tax on electricity sold to qualifying data centers, provided the electricity comes from plants burning West Virginia coal or located within the state

Requires data centers that cease operations, fail to meet coal-generated electricity requirements, or fail to maintain job creation thresholds within five years to repay all benefits claimed during the prior three tax years