West Virginia 2026 Regular Session

West Virginia Senate Bill SB652

Introduced
1/28/26  

Caption

Relating to distribution of tax revenues collected from data centers

Impact

The bill directly modifies the existing structure under which tax revenues from high-impact data centers are shared, shifting a larger portion of the revenue directly to local governments. This change is expected to incentivize counties to support the establishment of more data centers, which are deemed vital for the state’s economic growth. The establishment of the Personal Income Tax Reduction Fund, funded by the increment from these taxes, further underscores the bill's long-term goal of enhancing fiscal stability for local governments while also potentially reducing personal income taxes, aligning financial interests at both local and state levels.

Summary

Senate Bill 652 introduces amendments to existing tax laws in West Virginia, particularly focusing on the distribution of ad valorem property tax revenues collected from high-impact data centers. The bill stipulates that 80% of such revenues will be allocated directly to the counties housing these data centers, allowing them to benefit economically from the presence of these projects. This approach aims to enhance the financial resources available to local governments, thereby promoting community development and infrastructure improvement in areas hosting these data centers.

Sentiment

Reactions to SB652 are generally supportive among local government officials and economic development advocates who argue that increased revenue distribution to counties will spur job creation, infrastructure development, and overall economic growth. However, there may be concerns among those who worry about the equitable distribution of taxes from such entities, especially regarding how those taxes are utilized by local authorities once received. The sentiment appears to be one of cautious optimism, as local leaders express hope that the bill will yield tangible benefits for their communities.

Contention

Some points of contention may arise from the stipulations of the bill regarding the exclusive allocations of property tax revenues to counties with high-impact data centers and the implications this may have on fiscal equity among different regions. Critics may raise questions about whether this model could create a dependency on high-impact projects for local governments, thereby putting pressure on economic diversification efforts. Additionally, discussions around the bill may also touch upon the adequacy of funding for education and public services within these counties, raising debates on the broader implications of heavy reliance on revenues generated by these specific projects.

Companion Bills

No companion bills found.

Previously Filed As

WV SB857

Establishing economic incentives for data centers to locate within state

WV SB583

Establishing economic incentives for data centers to locate within state

WV HB3406

Relating to collecting a tax from all manufacturers and distributors of opioid drugs

WV SB818

Power Generation and Consumption Act of 2025

WV HB2014

Certified Microgrid Program

WV HB3137

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

WV HB3012

Relating to Lottery Money Distribution

WV SB807

Exempting automobiles 25 years or older from personal property taxes

WV HB2590

Exempting law-enforcement officers from payment of income and personal property taxes

WV HB3062

To eliminate property taxes on the farm structures of any farmer producing at least 40% of their income from their farm

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