West Virginia 2026 Regular Session

West Virginia House Bill HB 4188

Introduced
1/14/26  

Caption

Provide tax credit incentive to businesses and individuals that donate to pregnancy/birth centers

Summary

HB 4188 would create a tax credit incentive for businesses and individuals that make donations to pregnancy and birth centers. Based on the bill caption, the measure is intended to encourage private support for organizations that provide pregnancy-related services, likely by reducing state tax liability for qualifying donors. The bill text itself was not available in the provided materials, so the precise credit amount, eligibility rules, and administrative details cannot be confirmed from the source text. In practical terms, the bill would affect state tax law by adding a new credit tied to charitable contributions to pregnancy/birth centers. It would likely involve the Department of Revenue in defining qualifying donations, verifying eligible centers, and administering the credit against one or more state taxes. The measure would also affect donors, pregnancy resource centers, and potentially other nonprofit service providers that do not qualify under the bill's terms.

Impact

HB 4188 would amend West Virginia tax law to create a new incentive for donations to pregnancy/birth centers, shifting some state revenue toward subsidizing private contributions to those organizations. The bill would likely affect individual and corporate taxpayers who donate, as well as the centers themselves by potentially increasing funding streams and public visibility. Because the full bill text was unavailable, the exact statutes amended and the mechanics of the credit cannot be identified from the provided record.

Sentiment

The available record shows the bill was introduced and referred to House Finance, but no committee transcript or vote history was provided. As a result, there is no direct evidence of floor debate, amendments, or recorded support/opposition in the materials supplied. The caption suggests the bill is framed as an incentive for charitable giving rather than a direct appropriation, which may appeal to supporters of pregnancy-related service organizations.

Contention

The main likely point of contention is whether the state should use the tax code to encourage donations to pregnancy/birth centers, which are often associated with abortion-related policy debates. Supporters would likely view the credit as a way to strengthen pregnancy support services and private philanthropy, while opponents may question the use of public revenue to favor a specific category of nonprofit providers or may raise concerns about the scope, oversight, and eligibility of the centers. Because no transcripts or votes were provided, these concerns are inferred from the bill's subject matter rather than documented debate.

Companion Bills

No companion bills found.

Previously Filed As

WV HB2404

Provide tax credit incentive to businesses and individuals that donate to pregnancy/birth centers

WV SB583

Establishing economic incentives for data centers to locate within state

WV SB857

Establishing economic incentives for data centers to locate within state

WV HB3137

Relating to establishing economic incentives for data centers to locate within the state

WV HB2174

Relating to the licensure of birthing centers

WV HB2569

To provide a tax credit for businesses who utilize recycling programs or recycling facilities

WV HB2766

Providing tax credits to provide vehicles to certain persons

WV HB2456

Pregnancy Support

WV SB77

Providing all coal severance tax be provided to county that produced coal

WV HB3225

To create an initiative to provide minorities and males with an incentive to join the public education field

Similar Bills

No similar bills found.