HB4784 is a bill in the West Virginia Legislature (2026 Regular Session): Extending the Qualified Opportunity Zones until July 1, 2032.

What is the status of HB4784?

Signed into law as of April 1, 2026. Latest action: Chapter 115, Acts, Regular Session, 2026 (June 29, 2026).

Who sponsored HB4784?

Burkhammer, Adam (R, 064), with 10 co-sponsors.

Where is the official record for HB4784?

On the West Virginia Legislature website: https://www.wvlegislature.gov/bill_status/Bills_history.cfm?input=4784&year=2026&sessiontype=RS&btype=bill

West Virginia legislation · 2026 Regular Session

West Virginia HB4784: Extending the Qualified Opportunity Zones until July 1, 2032.

Q: What does HB4784 do?

In its own words: An act to amend and reenact §11-24-6b of the Code of West Virginia, 1931, as amended, relating to extending the modification reducing federal taxable income for qualified opportunity zone businesses; defining terms; requiring designation as a qualified opportunity zone business and a qualified opportunity zone under federal law; and providing retrospective effective date. ARTICLE 24. CORPORATION NET INCOME TAX. §11-24-6b. Decreasing modification reducing federal taxable income for the income of Qualified Opportunity Zone Businesses; effective date. (a) General. -- In addition to the amounts au.

Status: Signed into law, April 1, 2026

What the bill says

An act to amend and reenact §11-24-6b of the Code of West Virginia, 1931, as amended, relating to extending the modification reducing federal taxable income for qualified opportunity zone businesses; defining terms; requiring designation as a qualified opportunity zone business and a qualified opportunity zone under federal law; and providing retrospective effective date. ARTICLE 24. CORPORATION NET INCOME TAX. §11-24-6b. Decreasing modification reducing federal taxable income for the income of Qualified Opportunity Zone Businesses; effective date. (a) General. -- In addition to the amounts au.

From the enrolled text, March 12, 2026:

AN ACT to amend and reenact §11-24-6b of the Code of West Virginia, 1931, as amended, relating to extending the modification reducing federal taxable income for qualified opportunity zone businesses; defining terms; requiring designation as a qualified opportunity zone business and a qualified opportunity zone under federal law; and providing retrospective effective date. ARTICLE 24. CORPORATION NET INCOME TAX. §11-24-6b. Decreasing modification reducing federal taxable income for the income of Qualified Opportunity Zone Businesses; effective date. (a) General. -- In addition to the amounts authorized to be subtracted from federal taxable income pursuant to §11-24-6(c) of this code, there shall be subtracted from federal taxable income, an amount equal to net income included in federal taxable income by a corporate taxpayer in a taxable year that is ordinary income derived from a qualified opportunity zone business located in a qualified opportunity zone located in West Virginia. (b) Eligibility. -- To be entitled to modification provided for in subsection (a) of this section, the qualified opportunity zone business must be a newly registered business in West Virginia registered on or after January 1, 2019 and before January 1, 2033. Limited liability companies that are treated as corporations for purposes of the federal income tax and West Virginia corporation net income tax and which otherwise qualify in accordance with the requirements and …

Read the full official text

West Virginia HB4784: Extending the Qualified Opportunity Zones until July 1, 2032.

What the bill says

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