West Virginia 2026 Regular Session

West Virginia House Bill HB 4016

Introduced
1/15/26  

Caption

Historic Rehab Building Credit Act

Summary

HB 4016 is titled the Historic Rehab Building Credit Act. Based on the caption, the bill appears to create or revise a state tax credit program intended to encourage the rehabilitation, restoration, or adaptive reuse of historic buildings. Because the full bill text was not available in the provided materials, the specific eligibility rules, credit amount, application process, and administrative details cannot be confirmed from the record supplied here. The bill’s likely policy purpose is to support preservation of historic structures while also promoting private investment, downtown redevelopment, and construction activity tied to renovation projects. Measures of this type typically aim to make preservation projects more financially feasible by offsetting a portion of rehabilitation costs through a tax credit, which can help owners, developers, and communities that are trying to reuse older buildings rather than demolish them.

Impact

HB 4016 would likely affect state tax law by establishing or modifying a historic rehabilitation tax credit and by creating corresponding rules for taxpayers, project owners, and the agency responsible for administering the credit. Depending on the final language, it could influence eligibility standards for historic properties, certification requirements, credit caps, carryforward rules, and the allocation of state revenue associated with the credit. It would primarily affect property owners, developers, preservation groups, and potentially local governments in areas with significant historic building stock.

Sentiment

The available legislative record shows very limited discussion and no recorded votes or committee debate in the materials provided. As a result, there is no clear evidence of support or opposition from the transcript or vote history. The bill’s caption suggests a generally pro-preservation and pro-development policy approach, which often attracts support from redevelopment and historic preservation interests, but that cannot be confirmed from the supplied context.

Contention

No specific points of contention are documented in the provided transcripts or vote history. In bills of this type, the most common areas of debate are the fiscal cost of the credit, whether the program should be capped or targeted to certain types of buildings or locations, and how strict the preservation and rehabilitation standards should be. Those issues may be relevant here, but they are not expressly reflected in the materials supplied.

Companion Bills

No companion bills found.

Previously Filed As

WV HB3457

Relating to credit for qualified rehabilitated buildings investment

WV HB3486

Relating to credit for qualified rehabilitated buildings investment

WV SB834

Relating to tax credit for qualified rehabilitated buildings investment

WV SB873

Creating WV Homelessness Rehabilitation and Public Safety Act

WV SB734

Repealing section creating A. James Manchin Rehabilitation Environmental Action Plan

WV SB290

Establishing requirements for wildlife rehabilitation and providing wildlife rehabilitator permit

WV SB90

Providing greater access to unused buildings for public charter schools

WV HB2836

Relating to wild animal rehabilitation permits

WV HB3060

Allow local governments to hold property owners more accountable for upkeep of buildings

WV HB3247

Providing a tax credit for obtaining certain certifications by the United States Green Building Council Leadership in Energy and Environmental Design green building rating system

Similar Bills

No similar bills found.