2025 Regular SessionWest Virginia Legislature

SB448: Creating credit against severance tax for certain infrastructure improvements

Legislative Summary

The purpose of this bill is to create a credit against the severance tax to encourage private companies to make infrastructure improvements to highways, roads and bridges in this state. The bill limits the total amount of road and highway infrastructure improvement credits which can be certified by the Secretary of Transportation. The bill seeks to encourage greater capital investment in coal production and processing facilities. The bill will increase economic opportunity in this state. The bill authorizes the claiming of the credits. Finally, the bill provides for an effective date.

Demographic Impact

Overall analysis of equity impact

Neutral
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Bill History

2/13/2025
Filed for introduction
Senate
2/13/2025
To Energy, Industry, and Mining then Finance
Senate
2/13/2025
Introduced in Senate
Senate
2/13/2025
To Energy, Industry, and Mining
Senate
2/25/2025
Committee substitute reported, but first to Finance
Senate
2/25/2025
To Finance
Senate

Status Information

Current Status
Introduced(2/13/2025)
Chamber
Senate
Committee
Finance(Senate)

Sponsors

Republican: 1

Documents

Introduced
Bill Text1/1/197036.9 KB
Comm Sub
Bill Text1/1/197036.6 KB
Fiscal Note
Fiscal Note1/1/197011.2 KB