HB2021 HFA Pushkin & Fluharty 3-3 #2

            Delegates Pushkin & Fluharty move to amend the bill on page 2, following the enacting clause, by inserting the following:

            That the Code of West Virginia, 1931, as amended, be amended by adding thereto a new section, designated §11-12-25; and that said code be amended by adding thereto a new section, designated §9-3-6, all to read as follows:

CHAPTER 11. TAXATION.

Article 12. BUSINESS REGISTRATION TAX.

§11-12-27. Drug testing as condition of eligibility for tax credits.

            Any person holding a license to do business pursuant to this article who receives a credit against state taxes specifically directed towards that business’s activities pursuant to this code, shall have a drug testing policy in place in compliance with the rules promulgated by the Tax Commissioner. Any person holding a license who fails to comply with the drug testing requirements of this section shall be ineligible to renew his or her license to do business in the state of West Virginia. The Tax Commissioner shall promulgate a legislative rule, pursuant to article three, chapter twenty-nine-a of this code, establishing drug testing standards and reporting requirements for all persons holding a business license in West Virginia who receive a tax credit from the state of West Virginia that is unique and specific to that business’s activities. This requirement does not apply to any tax credit that is assessed all types of business and persons that is not directed at the class of activities and purposes for which that business derives a benefit as shall be further defined by rule.”