This bill amends and reenacts section 64-7-1 of the Code of West Virginia, 1931, to authorize the Tax Department to promulgate 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 to address the concerns of the Legislative Rule-Making Review Committee before being refiled on September 24, 2025.

The purpose of this legislation is to formalize the Tax Department's ability to implement the aforementioned rule, which is identified as 110 CSR 21H. This bill does not include any deletions or additional insertions beyond the authorization of the Tax Department to proceed with the legislative rule.

Statutes affected:
Introduced Version: 64-7-1