West Virginia HB4858 establishes a tax credit for investment in qualified rehabilitated buildings, effective June 30, 2026.
West Virginia HB4858 amends the state's tax code to establish a tax credit for investment in qualified rehabilitated buildings. The credit is available for both residential and nonresidential buildings listed on the National Register of Historic Places. The credit is equal to 25 percent of qualified rehabilitation expenditures. The bill outlines procedures for claiming the credit, including application requirements and the role of the State Historic Preservation Officer.
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