WV SB403

Expands the definition of "tourism attraction" under the West Virginia Tourism Development Act to include lodging facilities, making them eligible for tourism development tax credits

Removes previous restrictions that limited lodging facility eligibility to those that were part of larger projects (less than 50% of total cost), located on government recreational property, historically significant structures, or full-service facilities with 500+ rooms and $10 million+ in construction costs

Applies to tax credits available under the Tourism Development Act (§5B-2E) for companies undertaking tourism development or expansion projects in West Virginia

Introduced January 15, 2026 by Senators Smith and Woelfel at the request of the Executive branch and referred to the Senate Finance Committee