West Virginia 2023 Regular Session

West Virginia House Bill HB2063

Introduced
1/11/23  

Caption

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

Impact

If enacted, HB 2063 would amend the West Virginia Code to include the Distribution Center Tax Credit Act, which provides businesses with a permanent tax credit equivalent to the amount of West Virginia payroll tax paid. The bill is designed to attract investment in distribution centers that do not currently benefit from proximity to major highways. By diversifying the location of such centers, the initiative is expected to promote job creation and economic development in rural areas. Furthermore, the Tax Commissioner will monitor the efficacy and usage of the tax credit, ensuring accountability.

Summary

House Bill 2063 aims to provide a tax credit to businesses that establish distribution centers away from the interstates in West Virginia. The legislation encourages the development of distribution facilities in rural areas by offering tax incentives specifically designed for both small and large distribution centers. The bill outlines that small distribution centers must be located at least 10 miles from any interstate, while there are no such restrictions on large distribution centers. The intent is to stimulate economic growth and job creation throughout the state, especially in less populated regions.

Sentiment

The sentiment surrounding HB 2063 appears to be largely positive among proponents who argue that it will enhance employment opportunities and bolster economic activity in underdeveloped regions. However, there may be some concerns about the adequacy of the tax credits in truly incentivizing businesses to invest in the specified rural areas, as well as the potential competition among urban versus rural investments. Overall, the bill has been framed as a proactive measure to counterbalance economic disparities across the state.

Contention

Despite the overall favorable view, there are notable points of contention regarding the allocation process limited to $1 million in tax credits per fiscal year. Critics may point to the potential for bureaucratic challenges in application and allocation, as well as concerns that this may not be an adequate investment to spur significant economic change. Additionally, discussions regarding the sustainability of the tax credits and their long-term impact on state revenue could arise as the bill progresses through the legislative process.

Companion Bills

No companion bills found.

Similar Bills

WV HB3096

Creating the Distribution and Manufacturing Center Tax Credit Act

WV HB4470

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