WV HB5095

Creates refundable tax credits up to $6,000 per vehicle for individuals who donate eligible vehicles to qualified charitable organizations and for licensed auto dealers who sell or donate vehicles at below-market prices through these programs

Eligible vehicles must have no salvage/junk history, no open safety recalls, and dealers must provide a 90-day or 3,000-mile warranty covering parts and labor for safety and use defects

Qualified charitable organizations must be 501(c)(3) nonprofits that provide below-market financing, financial counseling, and vehicle certification services to low-income workers (households at or below 150% of federal poverty level)

Tax credit cap set at $300,000 total for tax years 2026-2027, increasing to $1 million annually in subsequent years

Tax Commissioner must track credits claimed through each qualified organization and may allocate credit percentages among multiple qualifying organizations in consultation with Legal Aid of West Virginia