SENATE CONCURRENT RESOLUTION NO. 33

(By Senators Carmichael, M. Hall, Trump, Walters, Blair, Kessler, Laird, Miller, Unger, Facemire and Yost)

Requesting the Joint Committee on Government and Finance study a West Virginia state income tax credit program to protect our land and water resources by encouraging voluntary preservation and conservation of undeveloped land.

            Whereas, West Virginia's waters are an invaluable public resource and protection of our waters for current and future West Virginians is a fundamental duty of the state; and

            Whereas, Conservation of West Virginia's natural areas, forests, farms and other working lands, as defined in and consistent with W.Va. Code §20-12-3(a), is the most effective and affordable means by which to protect our land and waters; and

            Whereas, In deference to the property rights of private landowners, voluntary conveyance of an interest in lands will afford protection to the lands and waters of the state in the form of an enforceable conservation easement or fee simple title; and

            Whereas, A private landowner donating some portion or all of an enforceable conservation easement or land in fee is entitled to compensation for a conveyance that protects in perpetuity land and water in our state; and

            Whereas, The December 15, 2014, report of the Public Water System Supply Study Commission, made pursuant to W.Va. Code §22-31-12, includes a recommendation that, “the Legislature draft legislation for income tax credits for landowners for source water protection”; and

            Whereas, Several other states have successfully enacted laws and fielded programs that award state income tax credits in exchange for the voluntary preservation of undeveloped land that will protect land and water resources; and

            Whereas, In order to thoroughly consider and deliberate upon an income tax credit land conservation program, the Legislature requires that sufficient fact-based data, including impact of such a program upon tax revenues, be available; therefore, be it

            Resolved by the Legislature of West Virginia:

            That the Joint Committee on Government and Finance is hereby requested to study a West Virginia state income tax credit program to protect our land and water resources by encouraging voluntary preservation and conservation of undeveloped land; and, be it

            Further Resolved, That the Joint Committee on Government and Finance study the desirability, feasibility and cost of a conservation income tax credit program that would award West Virginia state tax credits to landowners who voluntarily donate all or a portion of land in fee or perpetual conservation easements that will protect the lands and waters of the state to the lasting benefit of our citizens; and, be it

            Further Resolved, That the Joint Committee on Government and Finance report to the regular session of the Legislature, 2016, on its findings, conclusions and recommendations, together with drafts of any legislation necessary to effectuate its recommendations; and, be it

            Further Resolved, That the expenses necessary to conduct this study, to prepare a report and to draft necessary legislation be paid from legislative appropriations to the Joint Committee on Government and Finance.