SB450

Relating to tax credit for qualified rehabilitated buildings investment

Introduced·1/16/26
Intr Text

West Virginia SB450 establishes a tax credit for the rehabilitation of certified historic structures.

West Virginia SB450 creates a tax credit for investments in the rehabilitation of certified historic structures. The credit is equal to 25 percent of eligible rehabilitation expenses for both residential and nonresidential buildings. To qualify, structures must be reviewed by the West Virginia Division of Culture and History and certified by the National Park Service. The bill outlines procedures for claiming the credit, including the submission of a historic preservation certification application.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

D
1
1
R
Democratic CaucusRepublican Caucus

Calendar

Feb 3

1:00 PM

Senate Economic Development Committee Meeting

History

Feb 4

Senate

Reported do pass, but first to Finance

Feb 4

Senate

To Finance

Jan 16

Senate

Filed for introduction