# West Virginia HB 4784: Extending the Qualified Opportunity Zones until July 1, 2032.

West Virginia HB 4784, Extending the Qualified Opportunity Zones until July 1, 2032., is a 2026 Regular Session House bill sponsored by Adam Burkhammer (Republican); status signed, last action 2026-06-29 (Chapter 115, Acts, Regular Session, 2026) (as of 2026-11-04).

- Canonical: https://policyrisk.com/state-bill/WV-HB4784-2026rs
- As of: 2026-11-04
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: West Virginia HB 4784
- State: West Virginia
- Session: 2026 Regular Session
- Title: Extending the Qualified Opportunity Zones until July 1, 2032.
- Status: signed
- Chamber: House
- Introduced: 2026-01-23
- Last action: 2026-06-29, Chapter 115, Acts, Regular Session, 2026
- Sponsor: Adam Burkhammer (Republican)
- Cosponsors: 10
- Subjects: §11-24-6B
- Touches household money: no
- Roll calls: 2 (123 yes, 3 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Lower taxes for West Virginia Opportunity Zone businesses: benefit, high. Corporate taxpayers, including LLCs taxed as corporations, get a state tax subtraction. They can subtract the net ordinary income from a West Virginia Qualified Opportunity Zone business from West Virginia taxable income. The business must be newly registered in West Virginia on or after January 1,…

## Sponsors and cosponsors

- Sponsor: Adam Burkhammer (Republican), House
- Cosponsor: Roy Cooper (Republican), House
- Cosponsor: Mark Dean (Republican), House
- Cosponsor: Sarah Drennan (Republican), House
- Cosponsor: Michael Hornby (Republican), House
- Cosponsor: Jonathan Kyle (Republican), House
- Cosponsor: Jordan Maynor (Republican), House
- Cosponsor: Erica Moore (Republican), House
- Cosponsor: Bryan Smith (Republican), House
- Cosponsor: Doug Smith (Republican), House
- Cosponsor: Adam Vance (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-12 | Senate | Passed Senate (Roll No. 490) | pass | 33 | 1 |   |
| 2026-03-03 | House | Passed House (Roll No. 259) | pass | 90 | 2 |   |

## Actions (39)

- 2026-06-29: Chapter 115, Acts, Regular Session, 2026 (House)
- 2026-04-01: Approved by Governor 4/1/2026 (House)
- 2026-03-25: To Governor 3/25/2026 (House)
- 2026-03-14: To Governor 3/25/2026 - Senate Journal (Senate)
- 2026-03-14: Approved by Governor 4/1/2026 - Senate Journal (Senate)
- 2026-03-14: Approved by Governor 4/1/2026 - House Journal (House)
- 2026-03-13: House received Senate message (House)
- 2026-03-12: On 3rd reading (Senate)
- 2026-03-12: Read 3rd time (Senate)
- 2026-03-12: Passed Senate (Roll No. 490) (Senate)
- 2026-03-12: Communicated to House (Senate)
- 2026-03-12: Completed legislative action (Senate)
- 2026-03-11: On 2nd reading (Senate)
- 2026-03-11: Read 2nd time (Senate)
- 2026-03-10: Reported do pass (Senate)
- 2026-03-10: Immediate consideration (Senate)
- 2026-03-10: Read 1st time (Senate)
- 2026-03-04: Introduced in Senate (Senate)
- 2026-03-04: To Finance (Senate)
- 2026-03-04: To Finance (Senate)
- 2026-03-03: On 3rd reading with right to amend, Special Calendar (House)
- 2026-03-03: Read 3rd time (House)
- 2026-03-03: Amendment reported by the Clerk (House)
- 2026-03-03: Amendment rejected (Voice vote) (House)
- 2026-03-03: Passed House (Roll No. 259) (House)
- 2026-03-03: Communicated to Senate (House)
- 2026-03-02: On 2nd reading, Special Calendar (House)
- 2026-02-27: By substitute, do pass (House)
- 2026-02-12: On 2nd reading, Special Calendar (House)
- 2026-02-12: Read 2nd time (House)
- 2026-02-12: Committed to Finance on 2nd reading (House)
- 2026-02-12: To House Finance (House)
- 2026-02-11: On 1st reading, Special Calendar (House)
- 2026-02-11: Read 1st time (House)
- 2026-02-10: By substitute, do pass (House)
- 2026-01-23: Filed for introduction (House)
- 2026-01-23: To Government Organization (House)
- 2026-01-23: Introduced in House (House)
- 2026-01-23: To House Government Organization (House)

## Bill text

- Committee Substitute: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4784 sub2.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4784 sub2.pdf)
- Engrossed: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4784 sub2 eng.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4784 sub2 eng.pdf)
- Enrolled: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4784 sub2 enr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4784 sub2 enr.pdf)
- Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4784 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4784 intr.pdf)

## Related bills

- HB 4452: To remove Mortmain restrictions on religious organizations (signed)
- HB 4354: Relating to necessity allowance (signed)
- HB 4390: Relating to the temporary payment to a kinship parent of a subsidy equal to that of a foster parent (signed)
- HB 4191: Relating to providing child care generally (became law)
- HB 4138: Relating to persons convicted of a crime (signed)
- HB 4106: Allowing constitutional carry for 18- to 20-year-olds (signed)

## Sources
- [Committee Substitute (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4784 sub2.htm)
- [Committee Substitute (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4784 sub2.pdf)
- [Engrossed (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4784 sub2 eng.htm)
- [Engrossed (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4784 sub2 eng.pdf)
- [Enrolled (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4784 sub2 enr.htm)
- [Enrolled (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4784 sub2 enr.pdf)
- [Introduced Version (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4784 intr.htm)
- [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/hb4784 intr.pdf)

## Related
- [HB 4452: To remove Mortmain restrictions on religious organizations](https://policyrisk.com/state-bill/WV-HB4452-2026rs)
- [HB 4354: Relating to necessity allowance](https://policyrisk.com/state-bill/WV-HB4354-2026rs)
- [HB 4390: Relating to the temporary payment to a kinship parent of a subsidy equal to tha…](https://policyrisk.com/state-bill/WV-HB4390-2026rs)
- [HB 4191: Relating to providing child care generally](https://policyrisk.com/state-bill/WV-HB4191-2026rs)
- [HB 4138: Relating to persons convicted of a crime](https://policyrisk.com/state-bill/WV-HB4138-2026rs)
- [HB 4106: Allowing constitutional carry for 18- to 20-year-olds](https://policyrisk.com/state-bill/WV-HB4106-2026rs)
- [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-HB4784-2026rs (as of 2026-11-04).