№ files_lp_4_process_2_67757
Legislative bill of the West Virginia Legislature proposing amendments to the state corporation net income tax code to extend the eligibility period and application of tax modifications for income derived from Qualified Opportunity Zone businesses located in designated zones within West Virginia.
Jurisdiction: State of West Virginia, United States
Year: 2026
Legislative session: 2026 Regular Session
Document type: Legislative bill
Bill number: House Bill 4784
Legislative body: West Virginia Legislature
Originating committee: Committee on Government Organization
Report date: February 9, 2026
Primary sponsors: Delegates Burkhammer, Moore, Maynor, Kyle, B. Smith, Cooper, D. Smith, Vance, Dean, Drennan, and Hornby
Subject: Corporation net income tax modification for Qualified Opportunity Zone Businesses
Legal reference: Amendment and reenactment of §11-24-6b of the Code of West Virginia (1931, as amended)
Policy area: State taxation and economic development
Geographic scope: Qualified Opportunity Zones located in West Virginia
Eligibility period for newly registered businesses: January 1, 2019 – July 1, 2032
Duration of tax modification: 10-year period beginning with the first qualifying taxable year
Administering authority: West Virginia Tax Commissioner
Purpose stated in note: Extension of Qualified Opportunity Zones program until July 1, 2032
Price: 8 / 10 USD
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