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Legislation · West Virginia · 2026 Regular Session

HB 5678: To provide amendments to the Build WV Act

Summary

The purpose of this bill is to replace the Build WV project cost with a cap on new tax credit liability. The bill clarifies that the cost cap applies only to new project approvals; allows credit for smaller projects in rural areas; requires periodic review and adjustment to reflect demand and usage; and establishes a Build WV credit reserve fund adjusted annually.

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Feb 17, 2026

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