West Virginia 2022 Regular Session

West Virginia House Bill HB4552

Introduced
2/3/22  

Caption

The West Virginia Build Back Businesses Tax Credit, companies employing 50 or fewer people are eligible to receive $500 per individual hired

Impact

The implementation of HB 4552 is expected to enhance the economic landscape in West Virginia by directly benefiting small businesses and recent graduates. As the bill permits a financial incentive for hiring, it may lead to increased job creation, thereby stimulating the state’s economy. Moreover, it highlights a commitment to fostering educational partnerships and encouraging educational attainment among residents, which could result in a more skilled workforce that meets the needs of local economies.

Summary

House Bill 4552, known as the West Virginia Build Back Businesses Tax Credit, introduces a tax incentive aimed at facilitating job growth in the state by encouraging small businesses to hire graduates from community and technical colleges. Under this bill, employers with 50 or fewer employees would be eligible for a one-time credit of $500 against their state corporation net income taxes for each qualified employee hired within one year of their graduation. This initiative seeks to streamline employment opportunities for local college graduates and to support the growth of small businesses in West Virginia.

Sentiment

General sentiment surrounding HB 4552 is predominantly positive, as many see it as a strategic move to combat unemployment and provide direct support to both businesses and recent graduates. Stakeholders such as local businesses, educators, and community leaders have expressed support for the bill, as it not only aims to improve job prospects for recent graduates but also addresses the need for a thriving local economy. However, some critics question the long-term effectiveness of a tax credit as a stand-alone solution to employment challenges.

Contention

However, there may be points of contention regarding the bill's provisions and its capacity to truly benefit small businesses beyond the initial tax credit. Some opponents argue that while incentives are appreciated, without complementary strategies such as workforce training, the impact may be limited. There are also concerns about how effectively the program will be evaluated to ensure that it leads to sustainable job creation and economic growth in the long run.

Companion Bills

No companion bills found.

Previously Filed As

WV HB4472

Provide a tax credit to distribution centers who build away from interstates and in more rural areas of West Virginia.

WV HB2063

Provide a tax credit to distribution centers who build away from interstates and in more rural areas of West Virginia.

WV HB4654

To provide for downstream tax credits for companies who manufacture steel and steel products in West Virginia

WV S4120

Provides corporation business tax credits and gross income tax credits to businesses employing and retaining certain neurodiverse individuals.

WV A5608

Provides corporation business tax credits and gross income tax credits to businesses employing and retaining certain neurodiverse individuals.

WV HB2065

West Virginia Heavy Duty Truck Excise Tax Elimination Act

WV HB2050

West Virginia Economic Diversification Act

WV HB4350

Relating to a tax credit for certain small businesses

WV HB4655

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

WV HB4730

Provide for tax credits for companies that donate to state-owned schools of higher education

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