WV HB4015

Expands the definition of "tourism attraction" under West Virginia's Tourism Development Act to include lodging facilities, making them eligible for tourism development tax credits

Removes previous restrictions that limited lodging facility eligibility to specific circumstances (such as being less than 50% of project costs, historic properties, or facilities with 500+ guest rooms)

Introduced January 15, 2026, by request of the Executive and referred to the House Committee on Government Organization

Amends §5B-2E-3 of the West Virginia Code relating to the West Virginia Tourism Development Act definitions