West Virginia 2023 Regular Session

West Virginia House Bill HB2064

Introduced
1/11/23  
Refer
1/11/23  
Engrossed
2/25/23  
Refer
2/27/23  

Caption

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

Impact

The legislation impacts state laws by allowing designated areas to supersede local land use ordinances if they conflict with the intent of the Tourism and Commercial Opportunity Zone. This centralized approach means that businesses operating in these zones can benefit from lower tax rates and credits that would not be available outside of these designated regions. The development of these zones is expected to help spur economic activity and growth, particularly in areas that are currently underserved or in need of revitalization.

Summary

House Bill 2064, known as the Tourism and Commercial Opportunity Zone Tax and Tax Credit Act, aims to stimulate economic growth in West Virginia by providing tax incentives for businesses that make qualified investments in designated Tourism and Commercial Opportunity Zones. The bill creates a new classification of property that is entitled to tax credits and establishes a framework for the ongoing management of these zones. By doing so, the legislation seeks to attract new businesses and encourage the expansion of existing ones, thereby contributing to job creation and community revitalization across the state.

Sentiment

The sentiment surrounding HB2064 is largely positive among business advocates and economic development proponents, who argue that the bill will foster a conducive environment for investment and job creation. Conversely, opponents express concern regarding the potential for diminished local control over land use and the long-term fiscal impacts on local governments that may rely on property taxes generated from developments outside these designated zones.

Contention

Noteworthy points of contention include the balance between state oversight and local autonomy, as well as the efficacy of tax credits in driving genuine economic development versus merely incentivizing investment that might occur regardless of the tax benefits. Critics argue that the bill could lead to a loss of local government resources, while supporters believe it represents a necessary strategy to enhance West Virginia's economic competitiveness.

Companion Bills

No companion bills found.

Similar Bills

WV HB4905

Relating to the Tourism and Commercial Opportunity Zone Tax and Tax Credit Act

WV HB2148

Relating to the Tourism and Commercial Opportunity Zone Tax and Tax Credit Act

WV HB4655

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

CA AB255

COVID-19 Emergency Small Business Eviction Relief Act.

MD SB952

Historic Revitalization Tax Credit – Credit Amounts and Funding – Alterations

LA HR311

Urges and requests the Jefferson Parish Economic Development Commission to study what commercial and residential structures located in opportunity zones in House of Representatives District No. 87 are eligible to participate in the Restoration Tax Abatement program

CA SB505

Property insurance.

MD HB539

Historic Revitalization Tax Credit - Alterations - Qualified Rehabilitation Expenditures for Single-Family, Owner-Occupied Residences