HB 5402
Relating to creating a Distribution Center Refundable Toll Payments Tax Credit Act.
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- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill creates the Distribution Center Refundable Toll Payments Tax Credit Act in West Virginia. It allows qualified distribution centers – businesses transporting finished goods from West Virginia to be returned – to receive a dollar-for-dollar tax credit for toll payments exceeding $150,000 made through the West Virginia EZ Pass system, tracked using RFID tag readers or comparable systems. The State Tax Department and West Virginia Parkways Authority can create rules to implement the program, and it takes effect July 1, 2026.
Key provisions
- Establishes a Refundable Toll Payments Tax Credit for qualified distribution centers.
- Defines a ‘qualified distribution center’ as a West Virginia business transporting finished goods for retail sale.
- Allows a dollar-for-dollar tax credit for toll payments above $150,000 made through the West Virginia EZ Pass system.
- Requires the use of RFID tag readers or comparable systems to track toll payments.
- Authorizes the State Tax Department and West Virginia Parkways Authority to create implementing rules.
- Specifies an effective date of July 1, 2026.
- Limits the credit to tolls paid for ground transportation of finished and packaged goods originating and returning to the same West Virginia distribution center.
Who is affected
- West Virginia businesses operating distribution centers
- Trucking companies transporting goods
- The West Virginia Parkways Authority
- The State Tax Department
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