WEST VIRGINIA LEGISLATURE

2026 REGULAR SESSION

ENGROSSED

House Bill 5382

By Delegates Flanigan, Fehrenbacher, Pritt, Mallow, Miller, Stephens, Marple, Roop, Brooks, and Martin

[Introduced February 09, 2026; referred to the Committee on Finance]

A BILL to amend and reenact §11-13J-12 of the Code of West Virginia, 1931, as amended, relating to extending the Neighborhood Investment Program.

Be it enacted by the Legislature of West Virginia:

ARTICLE 13J. NEIGHBORHOOD INVESTMENT PROGRAM.

§11-13J-12. Program evaluation; expiration of credit; preservation of entitlement.

Beginning on December 15, 2005, and every third year thereafter, the director shall secure an independent review of the Neighborhood Investment Program created by this article and present the findings to the Joint Committee on Government and Finance. Unless sooner terminated by law, the Neighborhood Investment Program Act terminates on July 1, 2026 2031. There is no entitlement to the tax credit under this article for a contribution made to a certified project after July 1, 2026 2031, and no credit is available to any taxpayer for any contribution made after that date. Taxpayers which have gained entitlement to the credit pursuant to eligible contributions made to certified projects prior to July 1, 2026 2031, shall retain that entitlement and apply the credit in due course pursuant to the requirements and limitations of this article.