Establishes a tax credit for rehabilitating vacant or dilapidated residential properties in West Virginia coalfield counties.

The Coalfield Housing Revitalization Tax Credit Act creates a state tax credit for rehabilitating vacant or dilapidated residential properties in counties significantly affected by the coal mining industry. The credit is equal to 50 percent of the taxpayer's eligible contribution. Eligible properties may be used for workforce housing for educators, healthcare workers, first responders, and public employees. Priority is given to projects supported by county commissions, housing authorities, or municipal redevelopment agencies.

Establishes a tax credit for rehabilitating vacant or dilapidated residential properties in West Virginia coalfield counties.

The Coalfield Housing Revitalization Tax Credit Act creates a state tax credit for rehabilitating vacant or dilapidated residential properties in counties significantly affected by the coal mining industry. The credit is equal to 50 percent of the taxpayer's eligible contribution. Eligible properties may be used for workforce housing for educators, healthcare workers, first responders, and public employees. Priority is given to projects supported by county commissions, housing authorities, or municipal redevelopment agencies.