№ files_lp_3_process_7_061072
State legislative fiscal document amending taxation and workforce statutes to expand apprenticeship tax credits, establish a micro-credential program, authorize voluntary portable benefits plans, and modify professional licensure requirements for military trained applicants.
Legislative Body: West Virginia Legislature
Session: 2026 Regular Session
Document Type: Fiscal Note and Committee Substitute Bill
Bill Number: House Bill 4014
Primary Sponsor: Delegate Hanshaw (Mr. Speaker)
Co-Sponsor: Delegate Hornbuckle
Originating Committee: Committee on Education
Referral Committee: Committee on Finance
Report Date: January 27, 2026
Subject Matter: Taxation, Workforce Development, Apprenticeship Training, Portable Benefits, Professional Licensure
Jurisdiction: State of West Virginia
Legal References Amended: §11-13W-1; §30-1B-2; §11-21-12o; §11-24-6d; §18B-3D-8; §21-18-1 through §21-18-5
Effective Period: Taxable years beginning on or after January 1, 2026 (for specified provisions)
Programs Established: West Virginia Micro-Credential Program; Voluntary Portable Benefits Plans
Tax Provisions: Apprenticeship Training Tax Credit; Personal Income Tax Modification; Corporation Net Income Tax Modification
Administrative Authority: West Virginia Higher Education Policy Commission
Legislative Action: Committee Substitute Reported
Price: 8 / 10 USD
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