West Virginia 2026 Session Status: Enacted 11 R cosponsors

HB 4784 — Extending the Qualified Opportunity Zones until July 1, 2032.

Last action — Chapter 115, Acts, Regular Session, 2026

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House of Delegates
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 23, 2026. Enacted.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 82% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 11 sponsors

    1 primary, 10 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (11 R).

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

Extends the Qualified Opportunity Zones program until July 1, 2032.

This bill extends the Qualified Opportunity Zones program, allowing investments in designated areas to benefit from tax incentives until 2032. It aims to promote economic development in these regions.

Summary

Extending the Qualified Opportunity Zones until July 1, 2032.

Bill Text

What changed in the latest version

83 added · 68 removed

Plain-language change summary

The recent amendment to HB 4784 extends the eligibility period for certain businesses in qualified opportunity zones to benefit from a reduction in federal taxable income. Originally, this eligibility applied to businesses registered up until January 1, 2024, but has now been extended to January 1, 2033. This change is significant as it provides additional time for businesses to qualify for tax benefits, potentially encouraging more investment and economic growth in designated opportunity zones.

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WEST VIRGINIA LEGISLATURE REGULAR SESSION ENGROSSED Committee Substitute for Committee Substitute for House Bill 4784 By Delegates Burkhammer, Moore, Maynor, Kyle, B.
WEST VIRGINIA LEGISLATURE REGULAR SESSION ENROLLED Committee Substitute for Committee Substitute for House Bill 4784 BY DELEGATESB URKHAMMER , OORE , AYNOR, KYLE, B.
Smith, Cooper, D.
MITH, OOPER , D.MITH, ANCE, DEAN, RENNAN , ANDH ORNBY [Passed March 12, 2026;
Smith, Vance, Dean, Drennan, and Hornby [Originating in the Committee on Finance, February 26, 2026] Eng CS for CS for HB 4784 A BILL 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;
in effect 90 days from passage (June 10, 2026)] Enr CS for CS for HB 4784 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;
— 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, 2024 2033.
— 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.
1 Eng CS for CS for HB 4784 Provided, That the qualified opportunity zone business first qualifies as such on or after January 1, 2019.
Provided, That the qualified opportunity zone business first qualifies as such on or after January 1, 2019.
(d) The following definitions apply to this section:
Enr CS for CS for HB 4784 (d) The following definitions apply to this section:
(1) "Newly registered business" means a business that is formed on or after January 1, 2019 and before January 1, 2024 2033, that is first required to obtain a business registration certificate under §11-12-1 et seq.
(1) "Newly registered business" means a business that is formed on or after January 1, 2019 and before January 1, 2033, that is first required to obtain a business registration certificate under §11-12-1 et seq.
of this code from the Tax Commissioner on or after January 1, 2019 and before January 1, 2024 2033, and which is not the reorganization of a business that existed prior to January 1, 2019.
of this code from the Tax Commissioner on or after January 1, 2019 and before January 1, 2033, and which is not the reorganization of a business that existed prior to January 1, 2019.
(3) "Qualified Opportunity Zone Business" means a newly registered business that is designated as a Qualified Opportunity Zone Business as that term is defined in Section 1400Z-2 of the Internal Revenue Code pursuant to 26 U.S.C.
(3) "Qualified Opportunity Zone Business" means a newly registered business that is designated as a Qualified Opportunity Zone Business pursuant to 26 U.S.C.
(4) (5) "Qualified Opportunity Zone" means Qualified Opportunity Zone as that term is defined in Section 1400Z-1 of the Internal Revenue Code a population census tract that is a low- 2 Eng CS for CS for HB 4784 income community that is designated as a Qualified Opportunity Zone pursuant to 26 U.S.C.
(5) "Qualified Opportunity Zone" means a population census tract that is a low-income community that is designated as a Qualified Opportunity Zone pursuant to 26 U.S.C.
— The Tax Commissioner may propose legislative rules, or promulgate interpretive or procedural rules, as the commissioner deems necessary to carry out the provisions of this section and to provide guidelines and requirements to ensure uniform administrative practices statewide to effect the intent of this section.
— The Tax Commissioner may propose legislative rules, or promulgate interpretive or procedural rules, as the commissioner deems necessary to carry out the provisions of this section and to provide guidelines and requirements to ensure uniform administrative Enr CS for CS for HB 4784 practices statewide to effect the intent of this section.
Provided, That unless sooner terminated by law, the modification authorized by this section will terminate for taxable years beginning on and after January 1, 2024 2033, and no new entitlement to the modification is authorized thereafter;
Provided, That unless sooner terminated by law, the modification authorized by this section will terminate for taxable years beginning on and after January 1, 2033, and no new entitlement to the modification is authorized thereafter:
Provided however, That those taxpayers shall retain that entitlement for the remainder of the 10- year application period over which the original entitlement applies, if the taxpayer otherwise remains in compliance with the requirements of this section.
Provided however, That those taxpayers shall retain that entitlement for the remainder of the 10-year application period over which the original entitlement applies, if the taxpayer otherwise remains in compliance with the requirements of this section.
Enr CS for CS for HB 4784 The Clerk of the House of Delegates and the Clerk of the Senate hereby certify that the foregoing bill is correctly enrolled.
...............................................................
Clerk of the House of Delegates ...............................................................
Clerk of the Senate Originated in the House of Delegates.
In effect 90 days from passage.
...............................................................
Speaker of the House of Delegates ...............................................................
President of the Senate __________ The within is ................................................
this the...........................................
Day of ..........................................................................................................., 2026.
.............................................................
Governor 5
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Action History

  1. Filed for introduction

  2. To Government Organization

  3. Introduced in House

  4. To House Government Organization

  5. By substitute, do pass

  6. On 1st reading, Special Calendar

  7. Read 1st time

  8. On 2nd reading, Special Calendar

  9. Read 2nd time

  10. Committed to Finance on 2nd reading

  11. To House Finance

  12. By substitute, do pass

  13. On 2nd reading, Special Calendar

  14. On 3rd reading with right to amend, Special Calendar

  15. Read 3rd time

  16. Amendment reported by the Clerk

  17. Amendment rejected (Voice vote)

  18. Passed House (Roll No. 259)

  19. Communicated to Senate

  20. Introduced in Senate

  21. To Finance

  22. To Finance

  23. Reported do pass

  24. Immediate consideration

  25. Read 1st time

  26. On 2nd reading

  27. Read 2nd time

  28. On 3rd reading

  29. Read 3rd time

  30. Passed Senate (Roll No. 490)

  31. Communicated to House

  32. Completed legislative action

  33. House received Senate message

  34. To Governor 3/25/2026

  35. To Governor 3/25/2026 - Senate Journal

  36. Approved by Governor 4/1/2026 - Senate Journal

  37. Approved by Governor 4/1/2026 - House Journal

  38. Approved by Governor 4/1/2026

  39. Chapter 115, Acts, Regular Session, 2026

Sponsors

Sponsorship breakdown

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1 sponsors · 10 co-sponsors · 141 not signed on · 1 voted No

Sponsors (1)

Co-sponsors (10)

Not signed on (141)

141 members have not signed on to this bill.

Show all 141 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Roll Call

Passed 33 Yea · 1 Nay
Party YeaNayPresentNot Voting
Democrat 4000
Republican 28100
Unaffiliated 1000
Total 33100
% of votes cast 97%3%0%0%
How each member voted (34)
Member Party Vote
MR PRESIDENT — Yea
Anitra Hamilton Democrat Yea
Mike Woelfel Democrat Yea
Mike Woelfel Democrat Yea
Rick Garcia Democrat Yea
Ben Queen Republican Yea
Carl Martin Republican Yea
Chris Phillips Republican Yea
Chris Rose Republican Yea
Chris Rose Republican Yea
Dean Jeffries Republican Yea
Eric Tarr Republican Yea
Eric Tarr Republican Yea
Glenn Jeffries Republican Yea
Jack Woodrum Republican Yea
Jack Woodrum Republican Yea
Jay Taylor Republican Yea
Jimmy Willis Republican Yea
Mark R. Maynard Republican Nay
Mike Oliverio Republican Yea
Patricia Rucker Republican Yea
Patricia Rucker Republican Yea
Robbie Morris Republican Yea
Rollan A. Roberts Republican Yea
Rollan A. Roberts Republican Yea
Rupie Phillips Republican Yea
Rupie Phillips Republican Yea
Ryan Weld Republican Yea
Ryan Weld Republican Yea
Tom Takubo Republican Yea
Tom Takubo Republican Yea
Tom Willis Republican Yea
Trenton Barnhart Republican Yea
Trenton Barnhart Republican Yea

Official roll call →

Subjects

taxation finance housing
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HB 4784 do?
Extending the Qualified Opportunity Zones until July 1, 2032.
Who sponsors HB 4784?
HB 4784 is sponsored by Adam Burkhammer (Republican), Erica Moore (Republican), Jordan Maynor (Republican), Jonathan Kyle (Republican), Bryan Smith (Republican), Roy Cooper (Republican), Doug Smith (Republican), Adam Vance (Republican), Mark Dean (Republican), Sarah Drennan (Republican), and Michael Hornby (Republican).
What is the current status of HB 4784?
This bill has been enacted into law. Introduced January 23, 2026. Enacted.
Where can I track HB 4784?
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