WEST virginia legislature
2026 regular session
Engrossed
Committee Substitute
for
Senate Bill 644
By Senators Rucker, Willis, and Rose
[Reported February 25, 2026, from the Select Committee on School Choice]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new article, designated §31-15D-1 and §31-15D-2, relating to requiring the Economic Development Authority to participate in the federal tax credit scholarship program and identify qualified scholarship organizations and schools; and providing an enacting date.
Be it enacted by the Legislature of West Virginia:
The Secretary of Commerce, or his or her appointee, shall:
(1) Participate in the federal tax credit established under section 70411 of Pub. Law No. 119-21 for individuals who make qualified contributions to scholarship granting organizations;
(2) Identify qualified scholarship granting organizations located in the state in accordance with the requirements of this article;
(3) By the first day of January each year, submit to the Secretary of the Treasury of the United States and publish on its website a list of qualified scholarship granting organizations that are located in the state;
(4) Certify its own authority to provide such list upon submission;
(5) Accept applications from scholarship granting organizations throughout the year for inclusion on the list submitted pursuant to subsection (a)(3) of this section; and
(6) Establish rules solely for the purposes of administering the process and documentation necessary for an entity to be listed as a qualified scholarship granting organization.
This act shall take effect upon passage.