Authorizes the West Virginia Tax Department to create a rule for income tax credits related to property taxes paid.

The bill amends Section 64-7-1 of the West Virginia Code to authorize the Tax Department to promulgate a legislative rule concerning income tax credits for property taxes paid. This rule, initially filed on July 25, 2025, was modified to address objections from the Legislative Rule-Making Review Committee and refiled on September 24, 2025. The rule pertains to income tax credits for property taxes paid, as outlined in 110 CSR 21H.

Authorizes the West Virginia Tax Department to create a rule for income tax credits related to property taxes paid.

The bill amends Section 64-7-1 of the West Virginia Code to authorize the Tax Department to promulgate a legislative rule concerning income tax credits for property taxes paid. This rule, initially filed on July 25, 2025, was modified to address objections from the Legislative Rule-Making Review Committee and refiled on September 24, 2025. The rule pertains to income tax credits for property taxes paid, as outlined in 110 CSR 21H.