2025 Regular SessionWest Virginia Legislature

HB2135: To create the Substance Abuse Recovery Tax Credit

Legislative Summary

The purpose of this bill is to create an incentive for employers to hire people who are pursuing a formal program of recovery from substance abuse issues by allowing the employer to claim a tax credit for employing eligible individuals, with limits based upon the employer's total number of employees overall. The bill provides for recapture. Finally, the bill provides for an effective date.

Demographic Impact

Overall analysis of equity impact

70% Positive
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Bill History

2/12/2025
Filed for introduction
House of Delegates
2/12/2025
To Health and Human Resources then Finance
House of Delegates
2/12/2025
Introduced in House
House of Delegates
2/12/2025
To House Health and Human Resources
House of Delegates
2/14/2025
To House Public Health
House of Delegates
2/27/2025
Markup Discussion
House of Delegates
3/6/2025
To House Health and Human Resources
House of Delegates

Status Information

Current Status
Introduced(2/12/2025)
Chamber
House of Delegates
Committee
Health & Human Resources(House of Delegates)

Sponsors

Republican: 2

Documents

Introduced
Bill Text1/1/197014.5 KB
Fiscal Note
Fiscal Note1/1/19707.9 KB