West Virginia 2024 Regular Session

West Virginia House Bill HB4201

Introduced
1/10/24  
Refer
1/10/24  

Caption

To provide for the creation of an “EV Manufacturers Investment Credit.”

Impact

The bill introduces a tiered structure for tax credits, where manufacturers that exceed certain thresholds in investment or job creation are eligible for benefits such as 75% to 100% tax credits on income tax withholding. This encourages companies to invest in underserved regions, contributing to economic reinvigoration in areas transitioning from coal-dependent economies. Such financial incentives are expected to stimulate job growth, enhance technological workforce training, and increase state revenue in the long term through increased employment and business activity.

Summary

House Bill 4201 aims to establish the 'EV Manufacturers Investment Credit' in West Virginia, targeting the electric vehicle (EV) manufacturing sector. This legislation offers significant tax incentives to manufacturers that invest in new facilities and jobs in the state, especially in areas impacted by reduced coal practices. Specifically, the bill provides substantial income tax credits based on the number of new jobs created and the amount of capital investment, promoting growth in the EV industry and aligning with national trends towards cleaner transportation solutions.

Sentiment

The sentiment around HB4201 appears generally positive among supporters who view it as a crucial step towards modernizing West Virginia's economy and embracing the future of transportation. Proponents argue that the incentives will position the state as a key player in the EV market. However, there are concerns regarding potential environmental impacts and the sustainability of tax breaks over time. Critics also highlight the risk of relying on temporary tax credits to drive long-term economic growth, expressing skepticism about their overall effectiveness.

Contention

Key points of contention revolve around the feasibility and implications of the extensive tax incentives proposed in the bill. Some legislators worry that while incentivizing the growth of the EV sector is vital, it could divert resources from other critical areas of the economy. Debate also centers on how effectively the bill will achieve its goals without compromising environmental regulations or existing tax frameworks. Overall, the discussions surrounding HB4201 reflect a broader conversation on balancing economic development with sustainable practices.

Companion Bills

No companion bills found.

Previously Filed As

WV HB3300

To provide for the creation of an “EV Manufacturers Investment Credit.”

WV HB2510

To establish the Rare Earth Element and Critical Mineral Investment Tax Credit Act

WV HB3096

Creating the Distribution and Manufacturing Center Tax Credit Act

WV HB2163

Expanding the Manufacturing Investment Tax Credit

WV HB3209

Providing tax credits to incentivize investments and improvements in blighted properties in West Virginia

WV HB2433

Creating three separate job titles for school bus operators

WV HB3168

Ensuring investment in WV Tourism is competitive with other states and accessible long term

WV SB462

Modifying certain guidelines for motor vehicle dealers, distributors, wholesalers, and manufacturers

WV HB3409

Relating to authorizing application of the manufacturing investment tax credit and the manufacturing property tax adjustment credit against personal income tax

WV HB2593

Creating the WV Energy Efficiency Jobs Creation Act

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