Extends the Neighborhood Investment Program in West Virginia until July 1, 2031.

The bill amends the Neighborhood Investment Program in West Virginia, extending its duration until July 1, 2031. The program, which offers a tax credit for contributions to certified projects, will continue to operate under the same terms and conditions. Contributions made after July 1, 2031, will not qualify for the tax credit. Taxpayers who have already gained entitlement to the credit by making eligible contributions before July 1, 2031, will retain their entitlement and can apply the credit as per the program's requirements.

Extends the Neighborhood Investment Program in West Virginia until July 1, 2031.

The bill amends the Neighborhood Investment Program in West Virginia, extending its duration until July 1, 2031. The program, which offers a tax credit for contributions to certified projects, will continue to operate under the same terms and conditions. Contributions made after July 1, 2031, will not qualify for the tax credit. Taxpayers who have already gained entitlement to the credit by making eligible contributions before July 1, 2031, will retain their entitlement and can apply the credit as per the program's requirements.