West Virginia 2022 Regular Session

West Virginia House Bill HB4259

Introduced
1/19/22  
Refer
1/19/22  
Engrossed
2/16/22  
Refer
2/17/22  

Caption

Creating the West Virginia Small Business Jumpstart Act

Impact

The enactment of HB 4259 is intended to stimulate small business growth by providing financial incentives and support mechanisms as outlined in the legislation. Notably, the legislation includes criteria for investment in rural counties and mandates that 64 percent of each growth fund's investment authority must consist of credit-eligible capital contributions. This is crucial for ensuring that investment reaches underserved regions and aligns with the state's economic development goals. By defining the operational structure for small business growth funds, the bill lays a path for improved state investment in local businesses over the coming years.

Summary

House Bill 4259, known as the West Virginia Small Business Jumpstart Act, aims to promote investment and future growth in small businesses within West Virginia. The bill introduces a new framework for small business growth funds and establishes a series of provisions to facilitate tax credits against state insurance premium tax liabilities for qualifying entities. Additionally, the bill sets application requirements for small business growth funds, including investment criteria and oversight mechanisms to ensure compliance and effectiveness of the funds allocated under the provisions of this act.

Sentiment

General sentiment surrounding HB 4259 has been supportive, particularly among pro-business groups and policymakers focused on economic revitalization. Advocates argue that the bill is a significant step in providing much-needed resources to small businesses, which are a critical component of the state's economy. However, some concerns have been raised regarding the practicality of monitoring the effectiveness of the growth funds and the potential for misuse or inefficient allocation of the tax credits offered. The polarized sentiments indicate a balancing act between fostering business growth and ensuring accountability.

Contention

As with many financial incentive programs, contention arises around the oversight and regulatory framework established in HB 4259. There are concerns about the capacity of state agencies to effectively manage the inflow of applications and subsequently monitor the funds expended under the act. Further, the stipulation that no part of the tax credits can be sold on an open market or transferred to non-affiliated entities raises questions about the liquidity of such investments and their appeal to potential investors. These debates highlight the challenges inherent in creating a robust yet flexible program that can adapt to the dynamic nature of small business funding.

Companion Bills

No companion bills found.

Previously Filed As

WV SB777

Insurance taxation: credit: California Jumpstart Act.

WV SB1210

Insurance taxation: credit: California Jumpstart Act.

WV SB478

Relating to Jumpstart Savings Program

WV SB212

Virginia Small Business Economic Development Act; established.

WV HB4655

To create commercial opportunity zones to attract new businesses to West Virginia

WV HB2064

To create commercial opportunity zones to attract new businesses to West Virginia

WV HB4350

Relating to a tax credit for certain small businesses

WV AB2314

Small businesses: funds: task force: report.

WV HB2644

West Virginia Innovation Free-Trade Business Technology Property Valuation Act and the West Virginia Innovation Free-Trade Tax Credit Act

WV HB897

Small Business and Supplier Diversity, Department of; guidance to small businesses.

Similar Bills

KY HB308

AN ACT relating to the establishment of a grant program to promote investments in Kentucky businesses, making an appropriation therefor, and declaring an emergency.

CA SB1210

Insurance taxation: credit: California Jumpstart Act.

CA SB777

Insurance taxation: credit: California Jumpstart Act.

CT HB06525

An Act Concerning The Continuance Of The Majority Leaders' Job Growth Roundtable.

VA HB273

Income tax, state; subtractions and deductions related to Paycheck Protection Program loans.

VA HB971

Commonwealth's taxation system; conformity with the Internal Revenue Code, Rebuild Va. grants, etc.

VA SB94

Commonwealth's taxation system; conformity with the Internal Revenue Code, Rebuild Va. grants, etc.

VA SB583

Commonwealth's taxation system; conformity with the Internal Revenue Code, etc.