House Bill 4606 History
Key: Green = existing Code. Red = new code to be enacted
H. B. 4606
(By Delegates Canterbury, Staggers, Beach,
D. Poling, Eldridge, Moore, Barker, Fleischauer,
Higgins, Ellis and Sobonya)
[Introduced February 18, 2008; referred to the
Committee on Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new article, designated §11-25-1, §11-25-2
and §11-25-3, all relating to tax credit for certain solar
water heating systems.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new article, designated §11-25-1, §11-25-2 and
§11-25-3, all to read as follows:
ARTICLE 25. RESIDENTIAL SOLAR WATER HEATING TAX CREDIT.
§11-25-1. Amount of credit.
Any person who installs a solar water heating system on
property owned by them and used as a residence, shall qualify for
a state personal income tax credit of thirty percent of the cost to
purchase and install the system up to a maximum amount of two
In order to receive the credit for a solar water heating
system on residential property, the system must derive at least
fifty percent of its energy to heat water from the sun.
§11-25-3. Carryover credit allowed.
If the credit earned in the year the solar heating water
system is installed exceeds the allowable tax credit amount the
residential property owner may claim for that taxable year, the
excess credit may be carried over for the next taxable year.
NOTE: The purpose of this bill is to give credit for energy
savings when a solar heating water system is installed on a
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would