HB5402

West Virginia HB5402 establishes a tax credit for distribution centers using RFID Tag Readers to compile toll payments above $150,000.

West Virginia HB5402 creates the Distribution Center Refundable Toll Payments Tax Credit Act, allowing businesses operating qualified distribution centers to claim a tax credit for toll payments exceeding $150,000. The credit applies to tolls paid via the West Virginia EZ Pass system for ground transportation of finished, packaged goods for retail sale. The bill defines "qualified distribution centers" and authorizes the use of RFID Tag Reader or comparable systems for tracking toll payments. The tax credit is effective from July 1, 2026, and can be claimed for tax years thereafter.