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Legislation · West Virginia · 2026 Regular Session

SB 935: Eliminating business and occupation tax exemption for certain coal-fired merchant power plants

Summary

The purpose of this bill is to immediately eliminate the business and occupation tax exemption for certain coal-fired merchant power plants on the generating capacity of the generating units located in this state that are owned or leased by the taxpayer and used to generate electricity. The bill would be made effective from passage.

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Feb 25, 2026

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