Expands the definition of "tourism attraction" to include lodging facilities for tax credit purposes.

This bill amends the West Virginia Tourism Development Act to expand the definition of "tourism attraction" to include lodging facilities. It specifies that eligible companies can now include lodging facilities in their projects to qualify for tourism development project tax credits. The bill details the types of lodging facilities that can be included and outlines the criteria for these facilities to be considered eligible for the tax credit.

Expands the definition of "tourism attraction" to include lodging facilities for tax credit purposes.

This bill amends the West Virginia Tourism Development Act to expand the definition of "tourism attraction" to include lodging facilities. It specifies that eligible companies can now include lodging facilities in their projects to qualify for tourism development project tax credits. The bill details the types of lodging facilities that can be included and outlines the criteria for these facilities to be considered eligible for the tax credit.