West Virginia 2022 1st Special Session

West Virginia Senate Bill SB1001

Introduced
1/10/22  
Engrossed
1/10/22  
Enrolled
1/11/22  
Passed
1/12/22  

Caption

West Virginia Industrial Advancement Act

Impact

This legislation introduces a new framework for tax incentives that applies specifically to certified labor-intensive heavy industrial manufacturing projects. Eligible businesses can receive a tax credit equivalent to 50% of their qualified manufacturing investment, which is aimed at lowering their tax liabilities significantly. Additionally, the bill prohibits municipalities from imposing a range of local taxes on certified entities, thereby encouraging businesses to pursue investment opportunities without the burden of local tax regulations. This move is expected to attract new businesses as well as facilitate expansion for existing ones.

Summary

Senate Bill 1001, known as the West Virginia Industrial Advancement Act, seeks to promote the establishment and growth of labor-intensive heavy industrial facilities within the state. By providing substantial tax credits and exemptions, the bill is designed to incentivize businesses to invest in manufacturing and create jobs. The aim is to bolster the local economy and enhance the competitive standing of West Virginia as a location for industrial operations.

Sentiment

The sentiment surrounding SB1001 is largely supportive among legislators and stakeholders aligned with economic development initiatives. Advocates highlight the potential for job creation and economic rejuvenation, while proponents argue that tax incentives are crucial for drawing in capital investments. However, there is also criticism from some quarters concerned about the long-term implications of such tax policies on state revenue and the potential for unequal advantages granted to larger corporations over smaller local businesses.

Contention

Key points of contention regarding SB1001 include worries about its effects on local governance and the fairness of tax incentives. Opponents argue that by significantly limiting municipal taxation powers, the bill could undermine local efforts to address unique community needs. Additionally, debates exist over whether such tax credits will lead to sustainable job growth or result merely in short-term gains that do not contribute to the overall economic health of the state. The balancing act between attracting industrial investment and maintaining equitable local taxation policies remains a central theme in discussions around this legislation.

Companion Bills

WV HB101

Similar To Relating to establishment of the West Virginia Industrial Advancement Act

Previously Filed As

WV HB101

Relating to establishment of the West Virginia Industrial Advancement Act

WV HB4659

West Virginia Heavy Duty Truck Excise Tax Elimination Act

WV HB4653

West Virginia Economic Diversification Act

WV SB101

Relating generally to payment of salary or wages under Parental Leave Act

WV HB4654

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

WV HB2065

West Virginia Heavy Duty Truck Excise Tax Elimination Act

WV HB4655

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

WV HB2050

West Virginia Economic Diversification Act

WV HB2644

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

WV HB4088

Rare Earth Element and Critical Mineral Investment Tax Credit Act of 2022

Similar Bills

WV SB101

Relating generally to payment of salary or wages under Parental Leave Act

WV HB101

Relating to establishment of the West Virginia Industrial Advancement Act

WV HB4654

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

WV HB4659

West Virginia Heavy Duty Truck Excise Tax Elimination Act

WV HB4653

West Virginia Economic Diversification Act

WV HB2065

West Virginia Heavy Duty Truck Excise Tax Elimination Act

WV HB2050

West Virginia Economic Diversification Act

WV HB4088

Rare Earth Element and Critical Mineral Investment Tax Credit Act of 2022