Authorizes the West Virginia Tax Department to create a rule for a tax credit for providing vehicles to low-income workers.

This bill authorizes the West Virginia Tax Department to promulgate a legislative rule concerning a tax credit for providing vehicles to low-income workers. The rule is based on a previously filed legislative rule that was modified to meet objections from the Legislative Rule-Making Review Committee and refiled on August 26, 2025. The purpose is to enable the Tax Department to implement this tax credit.

Authorizes the West Virginia Tax Department to create a rule for a tax credit for providing vehicles to low-income workers.

This bill authorizes the West Virginia Tax Department to promulgate a legislative rule concerning a tax credit for providing vehicles to low-income workers. The rule is based on a previously filed legislative rule that was modified to meet objections from the Legislative Rule-Making Review Committee and refiled on August 26, 2025. The purpose is to enable the Tax Department to implement this tax credit.