West Virginia 2022 Regular Session

West Virginia House Bill HB2979

Introduced
1/12/22  

Caption

Creating a tax credit for a manufacturer or power generating facility in West Virginia that purchases and uses coal, oil or gas

Impact

If enacted, this bill would bolster the economic landscape for power generators and manufacturers in West Virginia by potentially lowering operational costs associated with sourcing these natural resources. The tax credit aims to incentivize both local manufacturing and energy production, thereby supporting job creation and economic growth within the region. Significantly, it also seeks to ensure that the financial burden associated with severance taxes does not hinder the competitiveness of West Virginia-based producers in the broader energy market.

Summary

House Bill 2979 is designed to establish a severance tax credit for manufacturers and power generation facilities in West Virginia that utilize coal, oil, or gas sourced from entities that have already paid the severance tax on these resources. The bill outlines definitions, stipulations, and regulations concerning eligibility and application for the tax credit. Specifically, eligible taxpayers are those who utilize these natural resources within the state for manufacturing and electric generation processes, which are classified under specific North American Industry Classification codes pertinent to manufacturing and electricity generation.

Sentiment

The sentiment surrounding HB 2979 appears to align positively among industry stakeholders, particularly within the manufacturing and energy sectors, who view the bill as a means to enhance financial viability and support local commerce. However, there may exist some apprehension from environmental advocates concerned with the continued reliance on fossil fuels and the implications of increased production resulting from such incentives. The conversation surrounding the bill indicates a balancing act between economic interests and environmental stewardship, leading to varying opinions on the long-term sustainability of such incentives.

Contention

Notably, discussions on HB 2979 may present points of contention as questions arise about its impact on environmental regulations and policies related to fossil fuels. Additionally, concerns may also be voiced regarding the specificity of the eligibility criteria and the implications for businesses that do not fit the outlined definitions. The degree of tax credit allocation and its ultimate reflection on broader state revenues could also elicit debate among lawmakers and stakeholders invested in the fiscal health of West Virginia.

Companion Bills

No companion bills found.

Similar Bills

WV HB4350

Relating to a tax credit for certain small businesses

WV HB4088

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

WV HB4657

Creating the Critical Mineral Investment Tax Credit Act of 2022

WV HB4659

West Virginia Heavy Duty Truck Excise Tax Elimination 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 HB2510

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

WV HB2644

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