West Virginia House Bill HB 4013

West Virginia 2026 Regular Session

• Introduced: 1/15/26
• Refer: 1/15/26

Caption

Relating to the Mountaineer Flexible Tax Credit Act of 2026

Summary

HB 4013 is titled the Mountaineer Flexible Tax Credit Act of 2026. Based on the available bill caption and legislative context, the measure appears to create or revise a tax credit program under West Virginia law, likely aimed at providing a more flexible framework for qualifying taxpayers or eligible activities. Because the bill text itself is not available in the provided materials, the specific eligibility rules, credit amount, and administration details cannot be confirmed from the record supplied here. The bill was referred to House Finance, indicating that it was treated as a fiscal measure with potential revenue implications for the state. As a tax credit bill, its practical effect would be to alter state tax law by creating, expanding, or modifying a credit that could reduce tax liability for affected individuals or businesses and correspondingly affect state revenue collections. Any implementing or administrative changes would likely fall within the state tax code and the authority of the tax department or related fiscal agencies.

Impact

HB 4013 would likely amend West Virginia tax law by establishing or adjusting a tax credit program under the proposed Mountaineer Flexible Tax Credit Act of 2026. The bill’s impact would be on taxpayers who qualify for the credit, as well as on state revenue, because tax credits reduce collections relative to current law. Referral to House Finance suggests the measure was considered to have budgetary consequences and would need review for fiscal impact and administrative feasibility.

Sentiment

There is no committee transcript or recorded vote information in the provided materials, so there is no direct evidence of debate, support, or opposition. The bill’s referral to House Finance suggests it was handled as a fiscal policy proposal rather than a noncontroversial procedural matter, but the available record does not show whether members viewed it favorably or raised concerns. Overall sentiment cannot be reliably determined from the supplied context.

Contention

No specific points of contention are documented in the provided materials. In a tax credit bill like this, likely areas of debate would include the size and scope of the credit, who qualifies, whether the credit is refundable or transferable, and the effect on state revenues, but none of those issues are confirmed here. Because there are no transcripts or votes included, it is not possible to identify which legislators or stakeholders supported or opposed particular provisions.