West Virginia 2026 Regular Session

West Virginia House Bill HB5635

Introduced
2/17/26  

Caption

To create the Coalfield Housing Revitalization Tax Credit Act.

Impact

The anticipated impact of HB 5635 includes a substantial boost in the local housing market and community revitalization efforts. By focusing on coalfield counties, the bill targets historically significant areas that have seen economic decline due to the downturn in the coal industry. The initiative is designed to channel investments into these regions, potentially leading to job creation and increased economic activity. Additionally, the bill prioritizes projects endorsed by local authorities, ensuring that community needs are considered, and fostering collaboration among various stakeholders in housing and economic development.

Summary

House Bill 5635 proposes the establishment of the Coalfield Housing Revitalization Tax Credit Act in West Virginia. The bill seeks to address the issue of vacant and dilapidated residential properties in coalfield counties by creating a financial incentive for rehabilitation efforts. It allows taxpayers to claim a tax credit of 50 percent of their eligible contributions towards the renovation of these properties, aiming to stimulate economic development within the coal mining regions of the state. This initiative emphasizes revitalization not just for aesthetic improvements, but also to foster community stability and progress by providing quality housing for essential workers such as educators and healthcare professionals.

Sentiment

The sentiment toward HB 5635 appears to be generally positive among supporters who recognize the necessity of addressing housing issues in declining coalfield areas. Proponents argue that the bill not only assists in restoring the physical landscape but also serves a crucial socio-economic role by improving living conditions for frontline workers. However, there may be some concerns regarding the effectiveness and sufficiency of the proposed tax credits, as stakeholders assess whether this mechanism will adequately incentivize the desired level of investment and repair in affected communities.

Contention

Notable points of contention surrounding HB 5635 may center on the allocation of tax credits and oversight of funded projects. Critics may question the long-term sustainability of relying solely on tax incentives for housing rehabilitation and whether this approach meets the broader needs for economic diversification in coalfield counties. Additionally, the criteria for determining which projects receive prioritization could spark debate among local governments, housing authorities, and community organizations as they seek to ensure equitable access to funding and resources for rehabilitation efforts.

Companion Bills

No companion bills found.

Previously Filed As

WV HB2720

To create the Southern Coalfield Resiliency and Revitalization Program

WV HB3218

WV Economic Development and Property Revitalization Tax Credit

WV SB448

Creating credit against severance tax for certain infrastructure improvements

WV HB2716

Create a credit against the severance tax to encourage private companies to make infrastructure improvements to highways, roads and bridges in this state

WV SB834

Relating to tax credit for qualified rehabilitated buildings investment

WV SB697

Creating Caregiver Tax Credit Act

WV SB722

Creating WV Short Line Railroad Modernization Act

WV SB60

Establishing road or highway infrastructure improvement projects or coal production and processing facilities tax credit

WV HB2135

To create the Substance Abuse Recovery Tax Credit

WV SB99

Return to WV Tax Credit Act

Similar Bills

No similar bills found.