Expands the definition of tourism attraction to include lodging facilities for the Tourism Development Act credit.

This bill amends the West Virginia Tourism Development Act to expand the definition of tourism attraction to include lodging facilities. Specifically, it adds full-service lodging facilities with at least 500 guest rooms and construction costs exceeding $10 million to the list of eligible tourism attractions. This change aims to provide tax credits for tourism development projects that include such lodging facilities, thereby encouraging economic growth and attracting visitors to the state.

Expands the definition of tourism attraction to include lodging facilities for the Tourism Development Act credit.

This bill amends the West Virginia Tourism Development Act to expand the definition of tourism attraction to include lodging facilities. Specifically, it adds full-service lodging facilities with at least 500 guest rooms and construction costs exceeding $10 million to the list of eligible tourism attractions. This change aims to provide tax credits for tourism development projects that include such lodging facilities, thereby encouraging economic growth and attracting visitors to the state.