Sales tax rebate for qualifying materials used in the construction of modest homes of 1 600 square feet or less

Summary

The bill allows builders of new single‑family homes that are 1,600 square feet or smaller to receive a rebate equal to the 6% West Virginia sales tax paid on approved construction materials. To qualify, the materials must be purchased from in‑state suppliers, stay within set quantity limits, and the home must be inspected and sold before the rebate is claimed. The goal is to lower building costs and spur the creation of affordable housing.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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