Signed into LawFiled Jan 23, 2026
Sponsor: Darren Thorne (R)
Latest Action
S Chapter 286, Acts, Regular Session, 2026
Jun 25, 2026
Summary
The West Virginia Short Line Railroad Modernization Act gives eligible short‑line railroads and owners of rail sidings a non‑refundable credit equal to 50% of qualified maintenance or new‑infrastructure costs, with caps based on track mileage and project size. Credits may be carried forward for up to five years or transferred to another taxpayer, and the program operates from 2027 through 2031.
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