# West Virginia HB 2148: Relating to the Tourism and Commercial Opportunity Zone Tax and Tax Credit Act

West Virginia HB 2148, Relating to the Tourism and Commercial Opportunity Zone Tax and Tax Credit Act, is a 2025 Regular Session House bill sponsored by Gary G. Howell (Republican); status failed, last action 2025-02-13 (To House Agriculture, Commerce and Tourism) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/WV-HB2148-2025rs
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: West Virginia HB 2148
- State: West Virginia
- Session: 2025 Regular Session
- Title: Relating to the Tourism and Commercial Opportunity Zone Tax and Tax Credit Act
- Status: failed
- Chamber: House
- Introduced: 2025-02-12
- Last action: 2025-02-13, To House Agriculture, Commerce and Tourism
- Sponsor: Gary G. Howell (Republican)
- Cosponsors: 2
- Subjects: §8A-7-3, §11-13PP-1, §11-13PP-2, §11-13PP-3, §11-13PP-4, §11-13PP-5, §11-13PP-6, §11-13PP-7, §11-13PP-8, §11-13PP-9, §11-13PP-10, §11-13PP-11, House Agriculture, Commerce, and Tourism
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Gary G. Howell (Republican), House
- Cosponsor: Wayne Clark (Republican), House
- Cosponsor: Bryan Smith (Republican), House

## Actions (5)

- 2025-02-13: To House Agriculture, Commerce and Tourism (House)
- 2025-02-12: Filed for introduction (House)
- 2025-02-12: To Government Organization then Finance (House)
- 2025-02-12: Introduced in House (House)
- 2025-02-12: To House Government Organization (House)

## Bill text

- Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb2148 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb2148 intr.pdf)

## Related bills

- HB 2451: To facilitate the creation of home-based businesses (signed)
- SB 464: Creating license plate for recipients of Medal of Valor (signed)
- SB 196: Lauren's Law (signed)
- SB 138: Enhancing penalties for fleeing officer (signed)
- SB 270: Declaring sale and manufacture of firearms essential business during declared emergency (signed)
- SB 617: Discouraging gang activity (signed)

## Sources
- [Introduced Version (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb2148 intr.htm)
- [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2025_SESSIONS/RS/bills/hb2148 intr.pdf)

## Related
- [HB 2451: To facilitate the creation of home-based businesses](https://policyrisk.com/state-bill/WV-HB2451-2025rs)
- [SB 464: Creating license plate for recipients of Medal of Valor](https://policyrisk.com/state-bill/WV-SB464-2025rs)
- [SB 196: Lauren's Law](https://policyrisk.com/state-bill/WV-SB196-2025rs)
- [SB 138: Enhancing penalties for fleeing officer](https://policyrisk.com/state-bill/WV-SB138-2025rs)
- [SB 270: Declaring sale and manufacture of firearms essential business during declared e…](https://policyrisk.com/state-bill/WV-SB270-2025rs)
- [SB 617: Discouraging gang activity](https://policyrisk.com/state-bill/WV-SB617-2025rs)
- [West Virginia bills](https://policyrisk.com/states/west-virginia/bills)
- [West Virginia state hub](https://policyrisk.com/states/west-virginia)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/WV-HB2148-2025rs (as of 2026-10-17).