WV SB402

Creates the West Virginia Micro-Credential Program under the Department of Commerce to establish standards for skills-based credentials, prioritizing manual labor and skilled trades, with authority to set tuition and fees

Expands the apprenticeship training tax credit (up to $2,000 per apprentice annually) from construction trades only to all recognized trades registered with the U.S. Department of Labor, effective January 1, 2026

Establishes the Voluntary Portable Benefits Plan Act allowing hiring parties to contribute to portable benefits (health insurance, retirement, disability, etc.) for independent contractors without creating an employer-employee relationship

Provides state income tax exclusions for both contributions to and receipts from voluntary portable benefits plans for personal and corporate taxpayers, effective January 1, 2026

Removes the requirement that military-trained applicants pass a proficiency examination before receiving professional licensure, allowing direct licensure based on military occupational specialty credentials and experience