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HB5635 • 2026

To create the Coalfield Housing Revitalization Tax Credit Act.

To create the Coalfield Housing Revitalization Tax Credit Act.

Housing Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Toney
Last action
2026-02-17
Official status
H To House Finance 02/17/26
Effective date
Not listed

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

  1. 2026-02-17 H

    To House Finance

  2. 2026-02-17 H

    Introduced in House

  3. 2026-02-17 H

    To Finance

  4. 2026-02-17 H

    Filed for introduction

Official Summary Text

To create the Coalfield Housing Revitalization Tax Credit Act.

Current Bill Text

Read the full stored bill text
HB 5635 Text

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Introduced Version

House Bill 5635 History

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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.

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