WV SB637

Creates a personal income tax credit for newly licensed physicians who relocate to West Virginia to practice in medically underserved or health professional shortage areas

Eligible physicians must have graduated from an accredited U.S. medical school and completed residency or fellowship within the preceding 12 months

Tax credit equals the physician's entire West Virginia personal taxable income, claimable for up to three consecutive years

Physicians must remain in West Virginia and practice medicine for six years or face a repayment obligation for the tax credit received

Effective for taxable years beginning July 1, 2026