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

The bill authorizes the West Virginia Tax Department to promulgate a legislative rule concerning a tax credit for providing vehicles to low-income workers. This rule was previously filed in the State Register on March 31, 2025, and modified to address objections from the Legislative Rule-Making Review Committee, then refiled on August 26, 2025. The rule aims to support low-income workers by offering tax incentives for providing them with vehicles.

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

The bill authorizes the West Virginia Tax Department to promulgate a legislative rule concerning a tax credit for providing vehicles to low-income workers. This rule was previously filed in the State Register on March 31, 2025, and modified to address objections from the Legislative Rule-Making Review Committee, then refiled on August 26, 2025. The rule aims to support low-income workers by offering tax incentives for providing them with vehicles.