WV HB5402

Creates a refundable tax credit for qualified distribution centers in West Virginia equal to dollar-for-dollar reimbursement of toll payments exceeding $150,000 annually on the West Virginia EZ Pass system

Defines "qualified distribution center" as a West Virginia business transporting finished, packaged goods for retail sale from a distribution center and returning ground transport to the same facility

Requires distribution centers to use RFID Tag Reader or comparable tracking systems authorized by the West Virginia Parkways Authority to compile and verify eligible toll payments

Takes effect July 1, 2026, with credits applicable to toll payments made in tax year 2026 and each year thereafter

Authorizes the State Tax Department and West Virginia Parkways Authority to propose rules for administration of the tax credit program