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WV HB4699
Bill
Status
Introduced
1/21/2026
Primary Sponsor
Josh Holstein
Click for details
AI Summary
- Creates a tax credit of up to $2,000 per year for employers who hire individuals with diagnosed substance use disorders who are participating in good standing in a drug court program
- Qualified employees must work at least 120 hours per month at minimum wage or higher, must not have displaced existing workers, and may continue qualifying for up to two years after completing drug court if they participate in employer-administered monitoring
- Limits the number of eligible employees a business can claim credits for based on total workforce size, ranging from 1 credited employee for businesses with 10 or fewer workers to 7 credited employees for businesses with 201+ workers
- Sets maximum total credit at $14,000 per year per employer across all qualifying hires, with credits prorated based on months of employment and no carryover of unused credits to future years
- Requires employers to apply annually by January 15 to the State Tax Department and imposes recapture provisions if employers fail to meet certification standards; effective date is July 1, 2026
Legislative Description
To create the Substance Abuse Recovery Tax Credit
Taxation
Last Action
To House Health and Human Resources
1/21/2026
Committee Referrals
Health & Human Resources1/21/2026
Full Bill Text
No bill text available