SB 622 extends the termination date of West Virginia’s Innovative Mine Safety Technology Tax Credit. Under current law, the credit is authorized in Article 13BB of Chapter 11 of the West Virginia Code, and this bill amends the termination section so the credit will now remain available until December 31, 2030. The measure does not create a new tax credit or change the credit’s substantive eligibility rules; it simply lengthens the life of the existing incentive.
The bill’s practical effect is to continue a tax incentive intended to encourage investment in mine safety technology by coal and mining-related businesses that qualify under the existing program. By pushing the sunset date out to 2030, the legislation preserves the credit for several more years and maintains the current statutory framework for taxpayers claiming the incentive. The bill takes effect 90 days after passage, on June 12, 2026.
Impact
SB 622 amends §11-13BB-14 of the West Virginia Code by changing the sunset date for the Innovative Mine Safety Technology Tax Credit to December 31, 2030. The bill affects taxpayers eligible for the credit, particularly mining operators and businesses investing in mine safety technology, by extending the period during which the credit may be claimed. It does not otherwise alter the credit’s structure, amount, or qualification standards.
Sentiment
The overall sentiment appears strongly supportive. The bill passed the Senate 30-1, the House unanimously 92-0, and the Senate later concurred in House amendments 32-0. Those vote totals indicate broad bipartisan agreement and little visible opposition to extending the credit.
Contention
There is little evidence of substantive contention in the available record. The only recorded dissent was a single no vote in the Senate on the initial passage, but no committee transcripts or debate excerpts are available to explain the objection. Based on the final votes, any disagreement was limited and did not center on the bill’s core purpose of extending the mine safety technology tax credit.