Relating to Military Incentive Program

SB 204 Text

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Introduced Version

Senate Bill 204 History

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

WEST VIRGINIA LEGISLATURE
2026
REGULAR SESSION

FISCAL NOTE

FISCAL NOTE

Introduced
Senate Bill 204
By Senator Weld
[Introduced January 14, 2026; referred
to the Committee on Military; and then to the Committee on Finance]
A BILL to amend and reenact §21A-2C-1,
§21A-2C-2
, §21A-2C-3, §21A-2C-4, §21A-2C-5, and §21A-2C-6 of the Code of West Virginia, 1931, as amended, relating to renaming the Military Incentive Program and extending this program to all veterans; updating definitions; naming WorkForce West Virginia as the only agency administering this program; and establishing rulemaking.
Be it enacted by the Legislature of West Virginia:

article 2c. military incentive program.

§21A-2C-1. Short title.

This article shall be known and may be cited as the "Military Incentive Program
Act of 1991
."

§21A-2C-2. Declaration of legislative intent and purpose.

The Legislature of West Virginia hereby recognizes that
disabled
veterans and
economically disadvantaged veterans of the Vietnam era and of the Korean conflict
members of the West Virginia National Guard and the reserve forces of the United States have made sacrifices which merit preferential employment treatment in both the public and private sectors.
Economically disadvantaged and disabled veterans traditionally suffer a disproportionately higher unemployment rate than that of nonveterans of similar age and skills. Members of the West Virginia National Guard and reserve forces of the United States who are called upon to leave their jobs to perform military obligations are frequently placed in conflict with their employers and as such are frequently discriminated against by prospective employers.
It is the intent and purpose of the Legislature to encourage the employment of
these
veterans and members of the guard and reserve forces in the private sector by providing tax credits for private sector employers who employ
economically disadvantaged Vietnam era and Korean conflict
veterans,
disabled veterans, unemployed
members of the West Virginia National Guard, and
unemployed
members of the reserve forces of the United States generally.

§21A-2C-3. Definitions.

For the purposes of this article:
(a) "Active duty" means full-time duty in the Armed Forces, other than duty for training in the reserves or National Guard. Any period of duty for training in the reserves or National Guard, including authorized travel, during which an individual was disabled from a disease or injury incurred or aggravated in line of duty, is considered "active duty."
(b) "Economically disadvantaged" means a person who:
(1) Receives, or is a member of a family which receives, cash welfare payments under a federal, state, or local welfare program;
(2) Has, or is a member of a family which has, received a total family income for the six months prior to application which, in relation to family size, was not in excess of the higher of:
(i) The poverty level determined in accordance with criteria established by the federal office of management and budget; or
(ii) Seventy percent of the lower living standard income level;
(3) Is receiving food stamps pursuant to the food stamp act of 1977;
(4) Is a foster child on behalf of whom state or local government payments are made; or
(5) Is an adult handicapped individual whose own income meets the requirements of subdivisions (1) and (2) of this subsection, but who is a member of a family whose income does not meet such requirements.
(c) "Korean conflict veteran" means a person who served in the armed services of the United States at least one day during the period of time beginning June 27, 1950, and extending through January 31, 1955.
"Eligible veteran" means a member of the United States armed forces who:
(1) Served on active duty for a period of more than 180 days and was discharged or released therefrom with other than a dishonorable discharge; or
(2) Was discharged or released from active duty because of a service-connected disability.
(d)
"National guard member" means a member of any component of the West Virginia National Guard
who is a West Virginia resident.
(e)
"Reserve member" means a member of any component of the reserve forces of the United States
who is a West Virginia resident
.
(f) "Veteran" means a member of the United States Armed Forces who:
(1) Served on active duty for a period of more than one hundred eighty days and was discharged or released therefrom with other than a dishonorable discharge; or
(2) Was discharged or released from active duty because of a service-connected disability.
(g) "Vietnam era veteran" means a person who served in the armed services of the United States at least one day during the period of time beginning August 5, 1964, and extending through May 7, 1975.

§21A-2C-4. Tax credit; eligibility; amount.

(a) Each person, partnership or corporation which employs an
economically disadvantaged Vietnam era or Korean conflict

eligible
veteran or
any disabled veteran, or an unemployed

a
member of the West Virginia National Guard or a member of the reserve forces of the United States for a continuous period of one year, except as otherwise provided in this article,
shall be

is
entitled to an appropriate tax credit for each such individual so employed.
In the case of

If
a person or partnership
so

is
employing
such

these
individuals, the tax credit provided for in this section shall be applied against the employer's personal income tax liability.
In the case of

If the employer is
a corporation so employing
such

these
individuals, the tax credit provided for in this section shall be applied against the corporation's corporate net income tax liability. This tax credit shall be nonassignable and may not exceed an employer's total tax liability with respect to the specific tax against which the tax credit is required to be applied.
(b) The amount of the tax credit allowed under subsection (a) of this section shall be an amount equal to the following:
(1) For each economically disadvantaged Vietnam era or Korean conflict veteran employed as described in subsection (a), the amount of the tax credit allowed shall be thirty percent of the employee's wage base. For the purposes of this section, the employee's wage base is the first $5,000 in wages or compensation actually paid to the employee by the employer;
(2) For each disabled veteran employed as described in subsection (a), the amount of the tax credit allowed shall be a percentage equal to the percentage of disability suffered by the veteran multiplied by the employee's wage base. The employee's wage base is the same as provided in subdivision (1) of this subsection. The percentage of disability referred to in this subdivision means the percentage of compensation for service-connected disability as determined by the United States department of Veterans Affairs; and
(3) For each member of the West Virginia National Guard or member of the reserve forces of the United States employed as described in subsection (a), the amount of the tax credit allowed shall be twenty-five percent of the employee's wage base. For the purpose of this section, the employee's wage base is the first $5,000 in wages or compensation actually paid to the employee by the employer
(b) For each eligible veteran, member of the West Virginia National Guard, or member of the reserve forces of the United States employed as described in subsection (a), the amount of the tax credit allowed shall be 30 percent of the employee's wage base. For the purposes of this section, the employee's wage base is the first $5,000 in wages or compensation actually paid to the employee by the employer.

§21A-2C-5. Restrictions and limitations regarding tax credit.

(a) An employer may not claim a tax credit provided for in this article for any individual employed for less than a continuous period of one year, unless:
(1) The individual voluntarily leaves employment with the employer;
(2) The individual becomes totally disabled and unable to continue his
or her
employment; or
(3) The individual is terminated for good cause shown.
In the event that

If
the individual is employed for less than a one continuous year period due to circumstances enumerated in subdivision (1), (2) or (3) above, the employer
shall be

is
entitled to a partial tax credit in a proportional amount corresponding to the ratio of the time period during which the
eligible
veteran,
member of the West Virginia National Guard, or member of the Reserve Forces of the United States
was actually employed to the one-year period required for a full tax credit multiplied by the amount of the full tax which would have accrued to the employer had the individual's employment continued for a full year.
(b) An employer may not claim tax credit provided for in this article for any individual who is employed and displaces a person already employed. In addition, no tax credit may be claimed for the employment of any individual for whom the employer is receiving job training payments from either the federal or state government. Nothing in this section prohibits an employer from receiving tax credits from both the federal and state governments under similar targeted jobs programs if the employer is otherwise qualified to receive both.

§21A-2C-6. Program administration.

The program established by this article shall be conducted
primarily
under the direction of
the employment services section of the Bureau of Employment Programs

WorkForce West Virginia
or its successor agency.
and the West Virginia National Guard. Reserve forces units may also verify through approved vouchers, eligibility of reserve members to participate in this program. Each individual who qualifies under this article for participation in this program shall be given, upon request, a voucher certifying that the individual is eligible for participation in the program described in this article. The voucher shall be in a form prescribed by the commissioner of employment programs and the Adjutant General, and they may conduct such investigations and collect such data as they deem necessary to ensure that each individual applying for the voucher is actually qualified for participation in the program.

The office shall propose rules for legislative approval under §29A-3-1
et seq
. of this code to carry out the intent and purposes of this article.
When an employer employs an eligible individual who presents the voucher herein provided for, the employer shall submit the voucher along with basic information to the issuing agency as may be required for participation in this program. Each year, the issuing agency shall certify to the State Tax Commissioner a list of employers who may be qualified to receive a tax credit under this program. In order to receive the appropriate tax credit, an employer must file for the tax credit provided for under this article as required by section forty-two, article twenty-one, chapter eleven of this code or by section twelve, article twenty-four, chapter eleven of this code

NOTE: The purpose of this bill is to rename the act the "Military Incentive Program" and extend this program to all veterans
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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