Establishing economic incentives for data centers to locate within WV
Creates tax breaks and incentives for data centers that use coal‑generated power in West Virginia.
Sponsor
Helton
Introduced
Jan 26, 2026
Cosponsors
1
Latest action · Jan 27, 2026
S To Economic Development
Where it stands
AI Summary
The bill would give data centers that locate in West Virginia and use locally produced coal electricity special tax treatment. It lowers property tax on equipment, exempts coal‑generated electricity from the B&O tax, and removes sales tax on construction and maintenance purchases. The goal is to attract data‑center investment and boost jobs in rural or distressed areas.
Official description
The purpose of this bill is to create economic incentives for data centers to locatewithin the state and further stimulate the state's economy by relying on locally sourced coal-generated electricity. The bill provides salvage value treatment for personal propertyused by qualifying data centers; an exemption from the B&O tax for all coal-generated electricity sold to qualifying data centers; and provides a sales tax exemption for all personal property sold to and used in the construction or maintenance of a qualifying data center.
Recent activity
Jan 27, 2026
S To Economic Development
Jan 27, 2026 · Senate
To Economic Development
Jan 27, 2026 · Senate
Introduced in Senate
Jan 26, 2026 · Senate
To Economic Development then Finance
Jan 26, 2026 · Senate
Filed for introduction
Cosponsors
1 totalSubjects
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