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WV HB5389

Bill

Status

Introduced

2/10/2026

Primary Sponsor

Gary Howell

Click for details

Origin

House of Delegates

2026 Regular Session

AI Summary

  • Creates a 30% transferable tax credit for nonprofit organizations that convert existing hotels, motels, or commercial buildings into housing for homeless veterans
  • Tax credits can be applied against corporation net income tax, personal income tax, business franchise taxes, or other taxes administered by the Department of Revenue (excluding severance taxes)
  • Nonprofit organizations may sell, assign, or transfer the credits to other taxpayers, with unused credits carried forward up to 10 years
  • Certified projects must provide supportive services including case management, veterans benefits assistance, employment support, and behavioral health referrals
  • Properties must remain in service as veterans housing for a minimum of 15 years, with proportional credit recapture if compliance ends early; effective date is July 1, 2026

Legislative Description

Veterans Housing Redevelopment Tax Credit Act

Taxation

Last Action

To House Finance

2/10/2026

Committee Referrals

Finance2/10/2026

Full Bill Text

No bill text available