This bill amends the Code of West Virginia to authorize the Tax Department to promulgate 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 modified to address concerns from the Legislative Rule-Making Review Committee and subsequently refiled on August 26, 2025. The new legal language inserted into the current law includes the designation of the rule as "110 CSR 13FF."

The primary purpose of this bill is to facilitate the implementation of a tax credit program that supports low-income workers by enabling them to access vehicles, thereby improving their employment opportunities and economic mobility. The bill does not delete any existing language but rather adds the necessary framework for the Tax Department to move forward with this initiative.

Statutes affected:
Introduced Version: 64-7-1