This bill amends and reenacts section 64-7-1 of the Code of West Virginia, 1931, to authorize the Tax Department to create a legislative rule concerning income tax credits for property taxes paid. The bill specifically references a legislative rule that was filed in the State Register on July 25, 2025, and subsequently modified and refiled on September 24, 2025, to address concerns raised by the Legislative Rule-Making Review Committee.

The primary aim of this legislation is to provide the Tax Department with the authority to implement rules that will facilitate income tax credits for individuals who have paid property taxes. This initiative is intended to enhance tax relief for property owners and streamline the process for claiming such credits.

Statutes affected:
Introduced Version: 64-7-1