Signature Sponsor
Legislative Update: HB 5522 B&O Tax Credit For Coal Plant Improvements Introduced



February 8, 2024 Another major piece of legislation was introduced today in the WV House of Delegates creating a program by which state utilities can apply for a maximum 50% credit against Business and Occupation (B&O) taxes for environmental compliance and plant upgrades.  

HB 5522 (below) is intended to help offset future compliance costs to consumers or rate payers.


This legislation, coupled with HB 4722, “Tax Credit For Road And Highway Infrastructure Improvements And Coal Production and Processing facilities”, will provide a needed boost for the state's coal industry to build out the next generation of coal production and maintain instate consumption.  HB 5522 is referenced to the House Energy and Manufacturing Committee with a second reference to Finance.


Please call (304) 342-4153 with questions.

Chris Hamilton, 


President & CEO,


West Virginia Coal Association