West Virginia 2022 Regular Session

West Virginia Senate Bill SB478

Introduced
1/25/22  
Refer
1/25/22  
Report Pass
2/9/22  
Engrossed
2/14/22  
Refer
2/15/22  
Refer
2/15/22  
Enrolled
3/10/22  
Passed
3/23/22  

Caption

Relating to Neighborhood Investment Program

Impact

The adjustments brought by SB478 have significant implications for state laws concerning tax credits for neighborhood investments. By mandating transparency through public disclosures of tax credit claims, the bill seeks to foster trust and accountability among taxpayers. The sunset provision serves as a check on the program's effectiveness and efficiency, compelling stakeholders to evaluate its outcomes periodically and provide necessary adjustments if needed.

Summary

Senate Bill 478 modifies the Neighborhood Investment Program in West Virginia, specifically amending the tax credit provisions for the program. A notable addition to this bill is the implementation of a sunset provision that establishes a reporting requirement. This means that after a certain period, the provisions of the law will cease to be in effect unless reauthorized. The changes aim to enhance program oversight and ensure accountability in the use of tax credits associated with neighborhood investments.

Sentiment

General sentiment around SB478 appears to be positive, particularly among proponents of transparency and government accountability. Legislators expressed support for measures that ensure taxpayers are informed about how their money is being utilized. However, there is also an underlying concern among some critics regarding the potential bureaucratic implications and administrative burdens that the reporting requirements may impose on both the state and participating organizations.

Contention

During discussions, some contention arose surrounding the degree of transparency that should be mandated. While many supported the idea of accountability in tax credit allocations, others argued that excessive reporting could deter nonprofits and community organizations from participating in the program due to increased administrative responsibilities. The debate highlighted a balance that needs to be struck between accountability and practical implementation, emphasizing the need to consider the perspectives of various stakeholders involved in neighborhood development.

Companion Bills

WV HB4544

Similar To Relating to the Neighborhood Investment Program

Previously Filed As

WV HB4544

Relating to the Neighborhood Investment Program

WV HB4037

To extend the Neighborhood Investment Program Act to July 1, 2026 and to increase the allowable tax credit

WV HB2393

To extend the Neighborhood Investment Program Act to July 1, 2026 and to increase the allowable tax credit

WV SB51

Relating to WV Film Industry Investment Act

WV HB2096

Reinstating the film investment tax credit

WV SB8

Relating generally to state’s savings and investment programs

WV HB2854

Neighborhood Homes Investment Act

WV SB657

Neighborhood Homes Investment Act

WV HB3940

Neighborhood Homes Investment Act

WV SB834

Relating to tax credit for qualified rehabilitated buildings investment

Similar Bills

No similar bills found.