Providing tax credits to provide vehicles to certain persons

HB 5095 Text

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Introduced Version

House Bill 5095 History

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Key:
Green
= existing Code.
Red
= new code to be enacted

FISCAL NOTE

WEST VIRGINIA LEGISLATURE
2026
REGULAR SESSION
Introduced
House Bill 5095
By Delegates Pushkin, Lewis, and Garcia
[Introduced February 03, 2026; referred to the Committee on Finance]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new article, designated §11-14D-1, §11-14D-2, and §11-14D-3, relating to providing tax credits to provide vehicles to certain persons; authorizing a tax credit for individual tax payers under certain conditions; authorizing a tax credit to licensed automobile dealers under certain conditions; providing for definitions; establishing the minimum criteria of a qualified charitable organization; establishing the minimum criteria for an eligible vehicle to be used as the basis of the tax credit; requiring that the Tax Commissioner track the number and amount of tax credits claimed; providing that multiple qualified charitable organizations may use a percentage of total allowable tax credits for the year; providing the Tax Commissioner can develop criteria for allocating percentages of the total allowable tax credits to qualified charitable organizations; establishing the maximum amount of tax credits for tax years 2026 through 2027 at $300,000; establishing the maximum amount of tax credits for subsequent years at $1 million; and providing for rulemaking authority.
Be it enacted by the Legislature of West Virginia:

Article 14D. Tax Credit to Provide Reliable and Affordable Vehicles to Low-Income Working men and Women to Expand Access to Employment Opportunities.

§11-14D-1. Tax Credits Allowed.

(a)
Credit allowed

to Individual Taxpayers.
— Any person subject to the taxes imposed by the State of West Virginia, who donates an eligible vehicle, certified as such by a qualified organization as defined by §11-14D-2, is entitled to a refundable tax credit of up to $6,000 per vehicle donated. The amount of the tax credit received by such person shall be the amount set by the qualified charitable organization, but in no event shall be more than the fair market value of the eligible vehicle. To be considered eligible under this article, a vehicle must be determined by the qualified organization to be safe, in good condition, and must be used by the qualified organization in the program described in §11-14D-2.
(b) Credit allowed to Licensed Automobile Dealers.
—

Any automobile dealer licensed under the laws of West Virginia, who sells or donates an eligible vehicle certified as eligible by a qualified organization, as defined in §11-14D-2, to a person participating in the program administered by such qualified organization, is entitled to a refundable tax credit of up to $6,000 per vehicle sold or donated by such dealer which is included in the program. The amount of the tax credit received by such automobile dealer shall be equal to the amount by which the sale price of the car is reduced from the fair market value of the eligible vehicle, as determined by the qualified charitable organization.

§11-14D-2. Definitions.

For purposes of this article:
(1) "Eligible Vehicle" means a vehicle eligible to be the subject of the tax credit provided by this article, an eligible vehicle must meet the following criteria:
(A) At the time of sale, a vehicle history report from the National Motor Vehicle Title Information System, as established by 49 U.S.C. § 30502, does not indicate that the vehicle has been reported as a junk automobile or a salvage automobile, pursuant to 49 U.S.C. § 30504, and the certificate of title contains no brand information for the vehicle and the dealer has no knowledge or reason to believe the vehicle is or should have been branded or so reported;
(B) On the day of sale, a check of the Vehicle Identification Number through the National Highway Traffic Safety Administration of the U.S. Department of Transportation reveals no open, unperformed safety recalls for the vehicle and the dealer has no knowledge or reason to believe the vehicle is subject to any unperformed safety recall; and
(C) The dealer provides an express written warranty covering the full cost of both parts and labor necessary to repair any defect that impairs the said used motor vehicle's safety or use for a minimum period of 90 days or 3,000 miles after the sale.
(2) "Low-Income Worker" means a person living in a household with total income at or below 150 percent of the Federal Poverty Level.

(3) "Qualified Charitable Organization" shall only mean a nonprofit association, which is eligible to file as a nonprofit under §501(c)(3) of the United States Code, that is registered with the State of West Virginia as required under the Solicitation of Charitable Funds Act, and which operates a program that provides the following services:
(A) Provides low-income workers in the state with below-market, affordable financing to purchase vehicles through the program’s cooperating financial institutions;
(B) Assists those participating workers by providing financial counseling and other training and assistance in meeting the terms of the loans used to purchase the vehicles through the program;
(C) Certifies the vehicles eligible to be purchased through the program as meeting reliability and safety guidelines as developed by the organization; and
(D) Determines the fair market value of the cars donated to the program, based on commonly accepted determinants in the marketplace, but incorporating the reliability and safety considerations necessary to protect the participating workers in the program.

§11-14D-3. Administration of Tax Credits Available.

(a)
Certification of Availability of Tax Credits. —

The Tax Commissioner of the State of West Virginia, or his or her designee, shall track the number and amount of tax credits provided to taxpayers in the previous year through each qualified charitable organization, as defined by §11-14D-2, and make such information available to the public, as well as such other relevant information to evaluate the success of the program.
(b)
Use of Tax Credits. —
If there is more than one organization in the State of West Virginia that meets the requirements to be a qualified charitable organization, as defined by §11-14D-2, then each such qualified charitable organization shall be entitled to use the percentage of the total as determined by the Tax Commissioner, based on criteria developed by the Tax Commissioner in cooperation with the Executive Director of the Legal Aid of West Virginia.
(c)
Maximum Amount Allocated to Tax Credits. —
For tax years 2026 through 2027 the total tax credits permitted under this article shall not exceed $300,000. In subsequent years, the tax credits permitted under this article shall not exceed $1 million.
(d) The Tax Commissioner is permitted to promulgate rules, including emergency rules, pursuant to §29A-3-1
et seq.
to carry out the provisions of this article.

NOTE: The purpose of this bill is to establish a tax credit to facilitate the purchase of reliable and affordable vehicles to low-income working West Virginia men and women to expand access to employment opportunities.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.

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