HB4699

To create the Substance Abuse Recovery Tax Credit

Introduced·1/21/26
Intr Text

West Virginia HB4699 creates a tax credit for employers hiring individuals in recovery from substance abuse.

West Virginia HB4699 establishes a tax credit for employers who hire qualified individuals participating in substance abuse recovery programs. Eligible employers can claim a credit against their taxes for hiring individuals with a diagnosed substance use disorder who are in good standing in a drug court program. The credit is limited to $2,000 per eligible individual per year, with a maximum total credit of $14,000 per year for all eligible individuals employed. Employers must apply annually to claim the credit and provide information on the number of hours worked by qualified individuals.

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Where it stands

Current
Health & Human Resources Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Jan 21

House

Filed for introduction

Jan 21

House

To Health and Human Resources then Finance

Jan 21

House

Introduced in House