SB 82
Establishing tax on production of electricity from wind and solar sources
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- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
This bill proposes a tax on electricity generated from wind and solar sources in West Virginia. The tax would be $3 per megawatt hour produced and collected by the state Tax Division. Revenue generated would be distributed to counties, which would then distribute funds to volunteer fire departments that comply with the state’s fiscal reporting system. The bill includes exemptions for federal, state, and local government-owned facilities, as well as small-scale personal electricity production.
Key provisions
- A tax of $3 per megawatt hour on electricity produced from wind resources.
- Tax applies to electricity sold or traded on or after January 1, 2027.
- Exemptions for federal, state, and local government-owned facilities and small-scale personal electricity production (500 kWh daily).
- A three-year delay before the tax applies to existing wind turbines and solar panels.
- Interest accrues on delinquent taxes at a rate between 12% and 18% annually.
- Penalties for late filing or payment can reach up to 25% of the tax due.
- Proceeds distributed to counties based on the number of compliant volunteer fire departments.
- Counties then distribute funds to compliant volunteer fire departments.
Who is affected
- Electric power producers
- West Virginia counties
- Volunteer fire departments
- Electricity consumers
- The State Tax Division
Notable changes
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