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WV HB5388

Bill

Status

Introduced

2/10/2026

Primary Sponsor

Gary Howell

Click for details

Origin

House of Delegates

2026 Regular Session

AI Summary

  • Creates a 100% tax credit for independent West Virginia businesses that pay fees to participate in the official motorist services logo signing program (highway signs directing travelers to gas, food, lodging, etc.)
  • Limits eligibility to businesses that are at least 51% owned by West Virginia residents, operate fewer than five locations in the state, and are not bound by franchise agreements or national branding requirements
  • Credit applies only to fees paid directly to the West Virginia Division of Highways, excluding private advertising or logo design costs
  • Credit is nontransferable and cannot be carried forward or backward to other tax years
  • Takes effect January 1, 2027, with the Tax Commissioner authorized to establish rules for documentation and fraud prevention

Legislative Description

Creating the official motorist services logo signing program

Motor Vehicles

Last Action

To House Finance

2/10/2026

Committee Referrals

Finance2/10/2026

Full Bill Text

No bill text available