HB 4014 — Workforce Readiness and Opportunity Act

and Int HB 2026R2820H 2026R2819S (2) (B) Certified in accordance with regulations adopted by the United States Bureau of Apprenticeship and Training or the successor agency of that bureau.

Int HB 2026R2820H 2026R2819S (d) Application of annual credit allowance.

Int HB 2026R2820H 2026R2819S (A) If the person making the qualified investment is an electing small business corporation (as defined in Section 1361 of the United States Internal Revenue Code of 1986, as amended), a partnership, a limited liability company that is treated as a partnership for federal income tax purposes, or a sole proprietorship, then any unused credit (after application of subdivision (1) of this subsection) is allowed as a credit against the taxes imposed by article twenty-one of this chapter on the income from business or other activity on income of a sole proprietor attributable to the business.

(a) Modification for contributions - For taxable years beginning on or after January 1, 2026, in addition to the amounts authorized to be subtracted from federal adjusted gross income Int HB 2026R2820H 2026R2819S pursuant to §11-21-12(c) of this code there shall be subtracted an amount equal to a West Virginia taxpayer’s contribution to a voluntary portable benefits plan for the taxable year in which the payment is made, in accordance with §21-18-1 et seq.

(b) Modification for recipients - For taxable years beginning on or after January 1, 2026, in addition to the amounts authorized to be subtracted from federal adjusted gross income pursuant Int HB 2026R2820H 2026R2819S to §11-21-12(c) of this code there shall be subtracted an amount equal to a West Virginia taxpayer’s receipt of a contribution to a voluntary portable benefits plan for the taxable year in which the payment is made, in accordance with §21-18-1 et seq.

CHAPTER 18B.

HIGHER EDUCATION.

ARTICLE 3D.

WORKFORCE DEVELOPMENT INITIATIVE.

§18B-3D-8.

West Virginia Micro-Credential Program.

(a) The Legislature finds that:

(1) Within and outside of the classroom, students and employees often engage in project- based and experiential learning by which they attain knowledge and skills, such as critical thinking, communication, and collaboration, that are essential for productive employment and effective citizenship, but are not recognized or identified through an assessment score or a course grade;

(2) Students and employees often attain the mastery of valuable skills but lack the ability to demonstrate this mastery in a manner that is meaningful or credible for school districts, charter schools, institutions of higher education, or employers;

Int HB 2026R2820H 2026R2819S (3) School districts, nonprofit organizations, institutions of higher education, and employers have created micro-credentialing systems in the past.

In these systems, an entity that provides educational opportunities for students and adults establishes the criteria, including curriculum and competencies, and assessments for determining whether a person has acquired the necessary skills for the micro-credential.

Individuals who earn the micro-credential can then share the credential with formal or informal education providers or employers or other groups that have a need for persons with the skills represented by the micro-credential;

(4) A micro-credentialing system enables individuals to earn micro-credentials from a variety of issuers and use the micro-credentials to provide a much more complete picture of the range of knowledge and skills that the individual has developed.

The individual can then incorporate the micro-credentials with the individual's resume when applying for entrance into select postsecondary education programs or the workforce;

(5) For certain persons, nonprofits, and employers, especially those involved in manual labor and skilled-trades, a system of micro-credentialing may be a cost and time-effective alternative to traditional higher education formats for employee development and workforce- readiness;

and (6) State institutions of higher education can also incorporate micro-credentials into degree programs to provide students with enhanced practical skills that improve their employment prospects compared to peers.

(b) The Legislature concludes that promoting and expanding a system of micro- credentialing to document student learning and mastery of distinct skills is useful to enable students and employees to demonstrate specific skills attained either within or outside of the classroom in a manner that is credible and useful for school districts, charter schools, and state institutions of higher education.

The Legislature further finds that a standardized, credible system of micro-credentialing is a valuable component of workforce development in West Virginia.

(c) Therefore, the West Virginia Micro-Credential Program is established within West Int HB 2026R2820H 2026R2819S Virginia Higher Education Policy Commission.

The Chancellor or their designee shall be responsible for developing and administering the Micro-Credential Program that shall provide at least the following:

(1) Standards and procedures for identifying the appropriate subjects and skills for micro- credentialing and the manner in which a traditional or nontraditional student may demonstrate the level of mastery necessary to obtain a micro-credential;

(2) Standards and procedures for the design of micro-credentials, including how the micro- credentials are validated, stored, accessed, and maintained;

(3) Standards and procedures for the platform for creating, maintaining, accessing, and sharing micro-credentials;

and (4) Standards and procedures for determining the entity or entities that may store and maintain records of the micro-credential completion, along with other educational attainments and learning achievements such as post-secondary certificates and degrees, professional licenses, industry certifications, and completed apprenticeships, and protocols to protect the security of micro-credentials and other educational attainments and learning achievements and to help ensure that a student who obtains a micro-credential and other educational attainment and learning achievements controls access to their record.

(5) Standards and procedures for verifying the completion of micro-credentials and that they lead to demonstrable, measurable improvements in workforce participation and earnings;

and (6) Assist state institutions of higher education with implementing micro-credential offerings that are high-quality, transparent, aligned with workforce needs, and implemented through sound institutional processes, through increased capacity building for needs assessment, program development, marketing, student supports, documentation, and program and process improvement.

(d) The commission is authorized and empowered, as necessary in developing and Int HB 2026R2820H 2026R2819S implementing the Micro-Credential Program, to:

(1) Coordinate with the Department of Commerce, Department of Education, the Professional Charter School Board, Council for Community and Technical College Education, any institution of higher education, as that term is defined in §18B-1-2 of this code, and employers to develop joint criteria, curriculum, competencies, assessments, and class credit for specific micro- credentials within the program;

(2) Contract with education experts and service providers to consult on and develop the program or specific micro-credentials within the program;

(3) Prioritize the development and deployment of micro-credentials for manual labor or skilled trade related workforce such as those found within the industries of construction, manufacturing, and energy;

(4) Utilize digital, web-based, artificial intelligence-based, hands-on, or on-the-job micro- credentials as needed to meet workforce and market demands;

and (5) Communicate with the Department of Commerce, employers, and industry representatives to ensure that the micro-credentials being offered respond to local and regional needs for specific workforce knowledge and skills.

(e) The commission may propose rules in accordance with §29A-3A-1 et seq.

of this code, as needed, to establish and implement the Micro-Credential Program.

Int HB 2026R2820H 2026R2819S (1) As of the effective date of this Act, there are over 90,000 independent contractors in West Virginia.Virginia.Nationally, a substantial majority of independent contractors prefer their independent work arrangement over traditional employment, citing autonomy, flexibility, and control over their schedules;

Nationally,Int aHB substantial2026R2820H majority2026R2819S of(2) independentUnder contractorscurrent preferlaw, theirhiring independententities workare arrangementgenerally overprohibited traditionalfrom employment,providing citingemployment- autonomy,based flexibility,benefits andto controlindependent overcontractors theirwithout schedules;risking the reclassification of those workers as employees;

(2) Under current law, hiring entities are generally prohibited from providing employment- based benefits to independent contractors without risking the reclassification of those workers as employees;

Int HB 2026R2820H 2026R2819S (D) Disability insurance;

"Portable benefit plan provider" means the administrator of a portable benefit account, and Int HB 2026R2820H 2026R2819S includes:

Int HB 2026R2820H 2026R2819S §21-18-4.

Int HB 2026R2820H 2026R2819S (2) Wage payment and collection, as set forth in §21-5-1 et seq.

(5) Taxes due the state, except for as set forth in §21-18-5§11-21-12o and §11-24-6d of this code;

The Director of the Division of Labor is authorized to promulgate legislative rules, and emergency legislativerules,legislative rules, in accordance with §29A-3-1 et seq.

of this code.code to effectuate the provisions of this article.

Int HB 2026R2820H 2026R2819S (a) As used in this article:

"Armed Forces of the United States" means the Army, Air Force, Navy, Marine Corps, Space Force, and Coast Guard Int HB 2026R2820H 2026R2819S "Military occupational specialty" means the detail jobs or specialties in the Armed Forces, including the Army, Air Force, Marine Corps, Space Force, and Coast Guard;

Int HB 2026R2820H 2026R2819S (2) Has The applicant has engaged in the active practice of the occupation for which the person is seeking a license, certification, or permit from the board in this state for at least two of the five years preceding the date of the application under this section.

All relevant experience of a Int HB 2026R2820H 2026R2819S military service member in the discharge of official duties shall be credited in the calculation of years of practice in an occupation;

Department of Defense Form 214 (DD-214), or similar substantiation, attesting to the applicant's military occupational specialty certification and experience in an occupational field within the Int HB 2026R2820H 2026R2819S board's purview;

and (8) The applicant provides any additional information requested by the board, if the additional information is necessary to establish that the applicant’s military occupational specialty Int HB 2026R2820H 2026R2819S is sufficiently consistent with the license, registration, or certificate that the applicant seeks.

Further, the licensing Int HB 2026R2820H 2026R2819S board for professions regulated by §30-4-1 et seq.

(h) (f) Nothing in this section may be construed to prohibit a military-trained applicant from Int HB 2026R2820H 2026R2819S proceeding under the existing licensure, certification, or registration requirements established by a board referred to in this chapter.

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