SB76

Providing exemption from state severance tax for coal sold to coal-fired power plants located in WV

Introduced·1/14/26

Exempts coal sold to coal-fired power plants in West Virginia from state severance tax.

West Virginia SB76 amends the state's severance tax law to exempt coal sold to coal-fired power plants within the state from the severance tax. This exemption applies to thermal or steam coal sold after March 31, 2026, to power plants located in West Virginia. The exemption aims to encourage the use of in-state coal for electricity generation, potentially lowering electricity costs for residents. The exemption does not apply to the additional severance tax for the benefit of counties and municipalities.

Included in complete analysis

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

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

0
6
RRRRRR
Democratic CaucusRepublican Caucus

Calendar

Jan 19

2:00 PM

Senate Energy, Industry and Mining Committee Meeting

History

Jan 20

Senate

Committee substitute reported, but first to Finance

Jan 20

Senate

To Finance

Jan 14

Senate

Filed for introduction