January 16, 2026 - Below is a message from Chris Hamilton and Jason Bostic of the West Virginia Coal Associaiton:  

To:                  WVCA General Membership

From:             Chris Hamilton, Jason Bostic

Re:                  Legislature Convenes; WVCA 2026 Legislative Program; WVCA Legislative Reception Schedule

On January 14, the Legislature gaveled in the 2026 Regular Legislative Session which was primarily ceremonial, devoting the floor session to organizational matters, rules of the respective Senate & House and committee assignments.  Governor Morrisey delivered his second State of the State Address and gave coal mining and coal miners a special shout out during his presentation.

Here please find a copy of the Association’s 2026 Legislative Program and draft legislation which coincides with our priorities.  Our legislative program contains a current overview of the industry, some of the challenges we face in support of our issues and makes for a great discussion piece for legislative briefings and communications. 

Legislative Communications: As part of our legislative efforts, we typically accentuate the impact our industry has on state employment and local and state economies. To assist in this endeavor, we encourage all members to reach out to legislators representing your mining operations to acquaint them of the positive impacts your company accounts for throughout the local community. Again, this will be very helpful as we work to accomplish our shared objectives. 

Legislative Receptions: Beginning on Thursday, January 22, we will be sponsoring weekly Legislative Receptions at the Shriner’s Temple adjacent to the Charleston Coliseum and Conference Center from 4:30 pm to 7:00 pm.  All WVCA Members are encouraged to join us for these events. We would also like for you to consider cosponsoring one of the legislative receptions with the Association. It would be an excellent opportunity to introduce your executive team and company to legislators. Please consider one of below dates and let us know at your earliest convenience if one of these work for you so we can get it on the calendar. We will assist with the logistics i.e. the planning, invitations and other issues.

Legislative Reception Schedule: January 22, 29; February 5, 11, 19, 26; March 5, 11; (These dates generally fall on Thursday with the exception of February 11 and March 11)

WVCA 2026 Legislative Issues

1. Infrastructure and Production Tax Credit. Legislation has advanced over the past several years to provide a 50% tax credit against severance tax for infrastructure improvements i.e. roadways, shafts and slope development and purchases of qualifying production equipment. (Legislation during 2025 Regular Legislative Session was SB 448 & HB 2716.) (Adjust % of credit from 50% to 25%).

2. Lower Severance Tax on "Met" Coal to 3%. This legislation purports to lower severance tax on met coal from 5% to 3%.  The severance tax on steam or thermal coal was previously lowered from 5% to 3% and phased in over a three-year period.

3. Co-Tenancy Legislation.  Diverse mineral ownership in advance of underground mining has emerged as problematic where hundreds of (absentee) Aires hold ownership to small parcels. The inability to contact all the parties potentially serves to complicate mine design and mine development in a timely manner.

4. Data Center Incentives for Using Coal-fired Power. WVCA Legislation last year (SB 583 and HB 3137) incentivized energy users to locate facilities near existing power generators i.e. West Virginia’s two major utilities.  Incentives include B&O Tax decrease for Utility and salvage value on data center components. NOTE: The purpose of this bill is to create economic incentives for data centers to locate within the state and further stimulate the state's economy by relying on locally sourced coal-generated electricity. The bill provides salvage value treatment for personal property used by qualifying data centers; an exemption from the B&O tax for all coal-generated electricity sold to qualifying data centers; and provides a sales tax exemption for all personal property sold to and used in the construction or maintenance of a qualifying data center.

5. State Coking Facilities.  This legislation requires Commerce Department and Economic Development Agencies to develop sites around the state to accommodate new coking facility.  Legislation was advanced during 2025 Regular Legislative Session SB 687 & HB 2993 were introduced to accomplish the same.

6. District Conservancy. (Repeal/Eliminate Funding)

7. Mine Safety Innovation Technology Tax Credit. The Mine Safety Technology Tax Credit was enacted in 2010 to provide incentives to purchase mine safety technologies.  The Act sunsets or expires December 31, 2025 and should be reenacted. Provides for a 50% tax credit against corporate net for purchases of qualifying safety purchases approved by the mine safety director.

8. Coal Renaissance Resolution. During the 2025 Regular Legislative Session, Senate Concurrent Resolution 18  “West Virginia Coal Renaissance Act of 2025” was introduced and passed the Senate but died in the House. SB 18 identified the Executive Orders and actions of the Trump Administration to revitalize the coal industry following 4 years of the previous administration trying to suppress coal and transition away form fossil energy generally.

9. Coal Renaissance Legislation. During the  2025 Regular Legislative Session, SB 902 was introduced as a companion piece of legislation to SCR 18. NOTE: The purpose of this bill is to set operational capacity requirements for electric utility generators and units, require the maintenance of 45 days' worth of base fuel supply, list required actions for power-generating utilities, and actions required of the Public Service Commission.

10. Office of Coalfield Community Development. Address funding and clarify lobbying expenditures.

WV Office of Miners’ Health, Safety & Training. Restructure the WV Office of Miners’ Health, Safety and Training so it becomes more involved with miner training, certification, accident Investigation, mine rescue and mine emergency operations.