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WV HB5474

Bill

Official Source

Status

Introduced

2/12/2026

Primary Sponsor

Elliott Pritt

Click for details

Origin

House of Delegates

2026 Regular Session

AI Summary

  • Creates tax incentives to promote outdoor recreation industry growth in West Virginia, specifically targeting the New River Gorge region
  • Establishes eligibility requirements for businesses to qualify for the tax credit under the new Article 28 of the state tax code
  • Sets maximum allowable tax credit amounts for qualifying outdoor recreation businesses
  • Authorizes the Tax Commission to promulgate rules for implementing and administering the tax credit program
  • Introduced February 12, 2026 and referred to the Committee on Government Organization then Finance

Legislative Description

Gateway to the Gorge Outdoor Recreation Industry Act

Taxation

Last Action

To House Finance

2/26/2026

Committee Referrals

Finance2/26/2026
Government Organization2/12/2026

Full Bill Text

No bill text available