This bill amends the Code of West Virginia to authorize the Tax Department to create a legislative rule concerning a tax credit aimed at providing vehicles to low-income workers. Specifically, it references the legislative rule filed in the State Register on March 31, 2025, which was subsequently modified to address concerns from the Legislative Rule-Making Review Committee and refiled on August 26, 2025. The new legal language introduced in this bill includes the designation of the rule as 110 CSR 13FF. The primary objective of this legislation is to facilitate the implementation of a tax credit program that supports low-income workers by assisting them in obtaining vehicles, thereby enhancing their mobility and employment opportunities. The bill does not propose any deletions from the current law but focuses on the authorization of the Tax Department to move forward with the specified legislative rule.

Statutes affected:
Introduced Version: 64-7-1