# West Virginia SB 79: Establishing road or highway infrastructure improvement projects or coal production and processing facilities tax credit

West Virginia SB 79, Establishing road or highway infrastructure improvement projects or coal production and processing facilities tax credit, is a 2026 Regular Session Senate bill sponsored by Rupie Phillips (Republican); status failed, last action 2026-01-14 (Filed for introduction) (as of 2026-11-04).

- Canonical: https://policyrisk.com/state-bill/WV-SB79-2026rs
- 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 SB 79
- State: West Virginia
- Session: 2026 Regular Session
- Title: Establishing road or highway infrastructure improvement projects or coal production and processing facilities tax credit
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-14
- Last action: 2026-01-14, Filed for introduction
- Sponsor: Rupie Phillips (Republican)
- Cosponsors: 1
- Subjects: §11-13NN-1, §11-13NN-2, §11-13NN-3, §11-13NN-4, §11-13NN-5, §11-13NN-6, §11-13NN-7, §11-13NN-8, §11-13NN-9, §11-13NN-10, §11-13NN-11, Senate Transportation and Infrastructure
- 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: Rupie Phillips (Republican), Senate
- Cosponsor: Chris Rose (Republican), Senate

## Actions (4)

- 2026-01-14: Filed for introduction (Senate)
- 2026-01-14: To Transportation and Infrastructure then Finance (Senate)
- 2026-01-14: Introduced in Senate (Senate)
- 2026-01-14: To Transportation and Infrastructure (Senate)

## Bill text

- Introduced Version: [HTML](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb79 intr.htm), [PDF](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb79 intr.pdf)

## Related bills

- HB 5694: Supplemental appropriation to Department of Education, fund 0313. (signed)
- HB 5353: To bring virtual currency kiosks within the purview of money transmission licensure and create disclosure requirements and daily transaction limitations for ne… (signed)
- HB 4452: To remove Mortmain restrictions on religious organizations (signed)
- HB 4390: Relating to the temporary payment to a kinship parent of a subsidy equal to that of a foster parent (signed)
- HB 4354: Relating to necessity allowance (signed)
- HB 4191: Relating to providing child care generally (became law)

## Sources
- [Introduced Version (HTML)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb79 intr.htm)
- [Introduced Version (PDF)](https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb79 intr.pdf)

## Related
- [HB 5694: Supplemental appropriation to Department of Education, fund 0313.](https://policyrisk.com/state-bill/WV-HB5694-2026rs)
- [HB 5353: To bring virtual currency kiosks within the purview of money transmission licen…](https://policyrisk.com/state-bill/WV-HB5353-2026rs)
- [HB 4452: To remove Mortmain restrictions on religious organizations](https://policyrisk.com/state-bill/WV-HB4452-2026rs)
- [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 4354: Relating to necessity allowance](https://policyrisk.com/state-bill/WV-HB4354-2026rs)
- [HB 4191: Relating to providing child care generally](https://policyrisk.com/state-bill/WV-HB4191-2026rs)
- [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-SB79-2026rs (as of 2026-11-04).