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West VirginiaSB 5922026 Regular SessionSenateWALLET

WV Short Line Railroad Modernization Act

Sponsored By: Darren Thorne (Republican)

Signed by Governor

§11-13NN-1§11-13NN-2§11-13NN-3§11-13NN-4§11-13NN-5§11-13NN-6§11-13NN-7§11-13NN-8

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 1 benefits, 0 costs, 3 mixed.

How to claim or sell credits

For maintenance credits, file a certificate by May 1 of the year after the spending. You may file during the year you spend the money; disregarded entities file in the owner’s name. For new projects, apply to the Tax Commissioner; approvals are first‑come and you receive a numbered certificate. You can use credits against West Virginia personal income, business franchise, and corporate net income taxes. Unused credits carry forward up to five years. You may sell or transfer credits; both parties must file a transfer form within 30 days, and buyers are protected from recourse.

50% credit for new rail projects

Eligible taxpayers get a credit for new rail infrastructure. It equals 50% of qualified project costs. A single project can get no more than $2,000,000. All projects together each year are capped at $5,000,000 and approvals are first‑come. The program runs January 1, 2027 through July 1, 2031.

Short-line rail maintenance tax credit

Eligible short-line railroads and certain siding owners get a nonrefundable credit for maintenance. It equals 50% of qualified maintenance spending. Your annual credit cannot exceed $5,000 times your in‑state miles at year‑end. Spending that earned a federal credit or used federal grants does not qualify. The program runs January 1, 2027 through July 1, 2031.

Who qualifies and program dates

Eligible taxpayers include Class II and Class III short‑line railroads in West Virginia. Owners or lessees of sidings, spurs, or industry tracks on or next to those railroads also qualify. The law takes effect January 1, 2027 and ends after July 1, 2031. No credit can come from spending after July 1, 2031.

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Sponsors & Cosponsors

Sponsor

  • Darren Thorne

    Republican • Senate

Cosponsors

  • Anne B. Charnock

    Republican • Senate

  • Charles H. Clements

    Republican • Senate

  • Amy Grady

    Republican • Senate

  • Anitra Hamilton

    Democratic • House

  • Brian Helton

    Republican • Senate

  • Dean Jeffries

    Republican • House

  • Robbie Morris

    Republican • Senate

  • Ben Queen

    Republican • Senate

  • Rollan A. Roberts

    Republican • Senate

  • Chris Rose

    Republican • Senate

  • Jack Woodrum

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 122 • No: 8

House vote • 3/9/2026

Passed House (Roll No. 364)

Yes: 89 • No: 7

Senate vote • 2/9/2026

Passed Senate (Roll No. 54)

Yes: 33 • No: 1

Actions Timeline

  1. Approved by Governor 4/1/2026

    4/1/2026Senate

  2. Approved by Governor 4/1/2026 - House Journal

    3/14/2026House

  3. Approved by Governor 4/1/2026 - Senate Journal

    3/14/2026Senate

  4. To Governor 3/11/2026

    3/11/2026Senate

  5. House Message received

    3/10/2026Senate

  6. On 3rd reading, Special Calendar

    3/9/2026House

  7. Read 3rd time

    3/9/2026House

  8. Passed House (Roll No. 364)

    3/9/2026House

  9. Communicated to Senate

    3/9/2026House

  10. Completed legislative action

    3/9/2026House

  11. On 2nd reading, Special Calendar

    3/6/2026House

  12. Read 2nd time

    3/6/2026House

  13. On 1st reading, Special Calendar

    3/5/2026House

  14. Read 1st time

    3/5/2026House

  15. Do pass

    3/4/2026House

  16. House received Senate message

    2/10/2026House

  17. Introduced in House

    2/10/2026House

  18. To Finance

    2/10/2026House

  19. To House Finance

    2/10/2026House

  20. On 3rd reading

    2/9/2026Senate

  21. Read 3rd time

    2/9/2026Senate

  22. Passed Senate (Roll No. 54)

    2/9/2026Senate

  23. Ordered to House

    2/9/2026Senate

  24. On 2nd reading

    2/6/2026Senate

  25. Read 2nd time

    2/6/2026Senate

Bill Text

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