2026 Regular Session

SB 389

Historic Rehab Building Credit Act

Passed

Jurisdiction

West Virginia

Session

2026 Regular Session

Official source

Chamber

Senate

Session

2026 Regular Session

Jurisdiction

West Virginia

Bill overview

This bill creates the West Virginia Historic Rehabilitated Building Tax Credit Act, aiming to encourage the rehabilitation of historic buildings in the state. It establishes a centralized article within the state’s tax code to manage these credits, provides a 25% tax credit for certified historic structures and residential certified historic structures, and includes provisions for defining key terms, claiming the credit, and handling recapture. The bill also includes a sunset date for the current credits, meaning they will expire after a set period.

Key provisions

Creates a new article in the West Virginia Code dedicated to historic rehabilitation tax credits.
Offers a 25% tax credit for certified historic structures and residential certified historic structures.
Defines key terms such as ‘certified historic structure,’ ‘qualified rehabilitation expenditures,’ and ‘historic preservation application.’
Establishes procedures for claiming the credit, including requirements for submitting completed work certifications.
Includes provisions for recapture of the credit if requirements are not met.
Sets a sunset date for the current rehabilitation credits, effective June 30, 2026.
Allows for phased rehabilitation projects with specific requirements for claiming credits in stages.
Provides for the transfer and allocation of tax credits.

Who is affected

Taxpayers in West Virginia
Property owners of historic buildings
The West Virginia Department of Tourism

Positions across the state

No public positions recorded for this legislation.

Arguments in favor

Reasons to support this legislation.

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Arguments opposed

Reasons to oppose this legislation.

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Legislative history

2026-01-15Senate

Filed for introduction

2026-01-15Senate

To Finance

2026-01-15Senate

Introduced in Senate

2026-01-15Senate

To Finance

Passage without roll call

The official record shows passage by unanimous consent or voice vote where no roll call was taken. No member-level tally is available for these steps, and the district map does not apply.

3/13/2026HouseVoice vote
Committee amendment adopted (Voice vote)
No roll-call vote on record for this action.
3/13/2026HouseVoice vote
Title amendment adopted (Voice vote)
No roll-call vote on record for this action.

Vote map

House districts

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0 districts with vote data

Nay

Yea

Floor votes and chamber actions

Recorded roll calls list how each member voted. Unanimous consent or voice vote appears in the official action history without a roll call; no member-level tally is available for those steps.

Passage without roll call

3/13/2026HouseVoice vote
Committee amendment adopted (Voice vote)
No roll-call vote on record for this action.
3/13/2026HouseVoice vote
Title amendment adopted (Voice vote)
No roll-call vote on record for this action.

Recorded roll calls

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SB 389

Bill overview

Key provisions

Who is affected

Sponsors

Primary sponsor

Cosponsor

Positions across the state

Arguments in favor

Arguments opposed

Passage without roll call

Vote map

Floor votes and chamber actions

Passage without roll call

Recorded roll calls

Bill text

Notable changes

Fiscal impact

Positions across the state

Passage without roll call

Vote map

Floor votes and chamber actions

Passage without roll call

Recorded roll calls