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HB5269 • 2026
The Young Professional Tax Credits
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
The Young Professional Tax Credits
To House Finance
Introduced in House
To Finance
Filed for introduction
The Young Professional Tax Credits
HB 5269 Text skip navigation SENATE PRESIDENT SENATORS COMMITTEES VIDEO/AUDIO DISTRICT MAPS SENATE CLERK SENATE RULES HOUSE SPEAKER DELEGATES COMMITTEES VIDEO/AUDIO DISTRICT MAPS HOUSE CLERK HOUSE RULES HOUSE STAFF JOINT INTERIM COMMITTEES LEGISLATIVE ADMINISTRATOR LEGISLATIVE SERVICES DIVISION PUBLIC INFORMATION LEGISLATIVE AUTOMATED SYSTEMS DIVISION LEGISLATIVE AUDITOR'S OFFICE PERFORMANCE EVALUATION & RESEARCH DIVISION POST AUDIT DIVISION BUDGET DIVISION REGULATORY AND FISCAL AFFAIRS DIVISION CLAIMS COMMISSION CRIME VICTIMS RULE-MAKING REVIEW SPECIAL INVESTIGATIONS JUDICIAL COMP. COMMISSION JOINT RULES STAFF INFO BILL STATUS BILL STATUS BILL TRACKING STATE LAW WEST VIRGINIA CODE ACTS OF THE LEGISLATURE CODE OF 1931 WV CONSTITUTION US CONSTITUTION REPORTS AGENCY REPORTS AGENCY GRANT AWARDS PERFORMANCE EVALUATIONS POST AUDITS EDUCATIONAL CITIZEN’S GUIDE INTERNSHIP PROGRAM PAGE PROGRAM PUBLICATIONS PHOTO GALLERY CAPITOL HISTORY HOW A BILL BECOMES LAW CONTACT SENATE ROSTER HOUSE ROSTER PUBLIC INFO. NEWS RELEASES HELPFUL LINKS Introduced Version House Bill 5269 History | Email Key: Green = existing Code. Red = new code to be enacted WEST VIRGINIA LEGISLATURE 2026 REGULAR SESSION FISCAL NOTE Introduced House Bill 5269 By Delegates Hornbuckle, Lewis, and Hansen [Introduced February 05, 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 §11-13NN-1, relating to creating "The Young Professional Tax Credits" for student loans; and allowing tax credits for student loans for graduates between ages 18 and 40, together with a refundable child care credit. Be it enacted by the Legislature of West Virginia: ARTICLE 13NN. THE YOUNG PROFESSIONAL TAX CREDITS. §11-13NN-1. Tax credits for student loans. (a) Credit allowed . — (1) For those tax years beginning on or after January 1, 2026, there is allowed a credit for any taxpayer between the ages of 18 and 40 years, who has student loan debts, against personal income taxes imposed by this state. (2) For those tax years beginning on or after January 1, 2026, there is allowed a refundable credit for any taxpayer between the ages of 18 and 40 years for child care equal to the federal deduction for dependent children of a college graduate who reside in this state, notwithstanding any provision of this code to the contrary. (b) Amount of credit . — The tax credit equals the accumulated amount of interest on the student loan for the taxable year: Provided, That a taxpayer who is a college graduate with no student loan debt is entitled to an annual tax credit of up to $1,000 of personal income tax until the taxpayer reaches the age of 40 years or leaves the State of West Virginia, whichever first occurs: Provided, however , That this tax credit may be claimed by any graduate from age 18 to 40 or until all of the student loans are repaid. (c) Other tax credit requirements . — In addition to the qualifications specified in subsection (a) of this section, a taxpayer shall be a resident for at least three years to be eligible for the tax credit for student loans. NOTE: The purpose of this bill is to create "The Young Professional Tax Credits" for student loans. The bill provides that the credit applies to college graduates from ages 18 to 40 or until the student loan is repaid. The bill also provides for a refundable child care credit. Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added. Bill Status | Bill Tracking | Legacy WV Code | Bulletin Board | District Maps | Senate Roster | House Roster | Live | Blog | Jobs | Links | Home This Web site is maintained by the West Virginia Legislature's Office of Reference & Information. | Terms of Use | Webmaster | © 2026 West Virginia Legislature ** Print On Demand Name: Email: Phone: