West Virginia legislation · 2026 Regular Session
West Virginia HB5474: Gateway to the Gorge Outdoor Recreation Industry Act
Status: Introduced, February 12, 2026
What the bill says
To amend the Code of West Virginia, 1931, as amended, by adding a new article, designated §11-28-1, §11-28-2, §11-28-3, §11-28-4, §11-28-5, and §11-28-6, relating to creating the "Gateway to the Gorge Outdoor Recreation Industry Act" and a tax incentive to encourage the continued growth of the outdoor recreation economy in West Virginia; setting forth findings; defining terms, setting forth eligibility; creating the tax credit; establishing maximum allowable amount of tax credit; setting forth procedure to claim tax credit; authorizing the Tax Commission to promulgate rules; and setting.
From the engrossed text, February 25, 2026:
A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new article, designated §11-28-1, §11-28-2, §11-28-3, §11-28-4, §11-28-5, and §11-28-6, relating to creating the "Gateway to the Gorge Outdoor Recreation Industry Act" and a tax incentive to encourage the continued growth of the outdoor recreation economy in West Virginia; setting forth findings; defining terms, setting forth eligibility; creating the tax credit; establishing maximum allowable amount of tax credit; setting forth procedure to claim tax credit; authorizing the Tax Commission to promulgate rules; and setting effective date. Article 28. Gateway to the Gorge Outdoor Recreation Industry Act §11-28-1. Short title. This article may be cited as the "Gateway to the Gorge Outdoor Recreation Industry Act". §11-28-2. Legislative findings and purpose. (a) Purpose and intent. The West Virginia Legislature finds that the continued growth of the outdoor recreation economy in this state is vital to the goal of further diversifying its economy. In order to incentivize the continued growth of this industry between Charleston and the New River Gorge, thereby increasing employment opportunities, economic development and the general welfare of the people of this state, there is hereby provided an outdoor recreation industry tax credit. (b) Leveraging Natural Resources. The establishment of the New River Gorge has provided a new destination for outdoor recreation enthusiasts from around …