Plain English Breakdown
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Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.
HB5635 • 2026
To create the Coalfield Housing Revitalization Tax Credit Act.
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
The plain English breakdown is still being put together. The official documents below are already here.
To House Finance
Introduced in House
To Finance
Filed for introduction
To create the Coalfield Housing Revitalization Tax Credit Act.
HB 5635 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 5635 History | Email Key: Green = existing Code. Red = new code to be enacted WEST VIRGINIA LEGISLATURE FISCAL NOTE 2026 REGULAR SESSION Introduced House Bill 5635 By Delegate Toney [Introduced February 17, 2026; referred to the Committee on Finance] A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §11-13NN-1, relating to creating a tax credit for rehabilitation of vacant or dilapidated residential properties in coalfield counties; and defines coalfield. Be it enacted by the Legislature of West Virginia: Article 13NN. Coalfield Housing Revitalization Tax Credit Act. §11-13NN-1. Coalfield Housing Revitalization Tax Credit . (a) A state tax credit is established for rehabilitation of vacant or dilapidated residential properties in coalfield counties. The amount of credit allowable is 50 percent of the amount of the taxpayer's eligible contribution. (b) Eligible properties may be used for workforce housing for educators, healthcare workers, first responders, and public employees. (c) Priority shall be given to projects supported by county commissions, housing authorities, or municipal redevelopment agencies. (d) For purposes of this section, the term "coalfield" means any county in the state of West Virginia that has: (1) Historically had coal mining within its boundaries; (2) Economically benefitted, or presently benefits, from the coal mining industry within its boundaries; (3) Historically had economic activity ancillary, or related, to the coal mining industry within its boundaries; or (4) Otherwise been, or will be, significantly affected by the coal mining industry. NOTE: The purpose of this bill is to create a tax credit for rehabilitation of vacant or dilapidated residential properties in coalfield counties. 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: