West Virginia 2026 Session Status: Introduced

SB 939 — Creating WV Reshoring Manufacturing Act

Last action — To Finance

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

This bill died with 2026 Session. It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Creating WV Reshoring Manufacturing Act

Bill Text

What changed in the latest version

128 added · 119 removed

Plain-language change summary

The updated version of Senate Bill 939, now designated as the Committee Substitute for SB 939, introduces a reshoring tax credit, aimed at encouraging businesses to bring manufacturing back to West Virginia. Key changes include mechanisms for how the tax credit can be applied, including eligibility criteria and rules for accountability. Unlike the earlier draft, the new version allows for limited carryforward and carryback of the credit, which offers businesses more flexibility. This matters because it creates a stronger incentive for businesses to invest in local manufacturing, potentially boosting the state’s economy and creating jobs.

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WEST VIRGINIA LEGISLATURE REGULAR SESSION Introduced FISCAL Senate Bill 939 NOTE By Senator Jeffries [Introduced February 13, 2026;
CS for SB 939 WEST VIRGINIA LEGISLATURE REGULAR SESSION Committee Substitute for Senate Bill 939 By Senator Jeffries [Reported January 14, 2026, from the Committee on Enter Committee] CS for SB 939 A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new article, designated §11-13NN-1, §11-13NN-2, §11-13NN-3, §11-13NN-4, §11-13NN-5, §11-13NN- 6, §11-13NN-7, §11-13NN-8, §11-13NN-9, §11-13NN-10, §11-13NN-11, §11-13NN-12, §11-13NN-13, and §11-13NN-14, all relating to taxation;
referred to the Committee on Economic Development;
creating West Virginia Reshoring Manufacturing Act;
and then to the Committee on Finance] Intr SB 939 2026R4095S 2026R4155H A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new article, designated §11-13NN-1, §11-13NN-2, §11-13NN-3, §11-13NN-4, §11-13NN-5, §11-13NN- 6, §11-13NN-7, §11-13NN-8, §11-13NN-9, §11-13NN-10, §11-13NN-11, §11-13NN-12, §11-13NN-13, and §11-13NN-14, relating to taxation;
creating a reshoring tax credit;
creating the reshoring tax credit;
establishing limitations;
establishing requirements for credit;
providing for application of credit against state taxes;
prohibiting carryforward and carryback;
providing for limited carryforward and carryback;
providing for a renewable reshoring credit;
providing for rulemaking;
providing for expiration;
establishing burden of proof for tax credit;
providing for sunset of Act unless reauthorized by Legislature;
This article may be cited as the "West Virginia Reshoring Manufacturing Act." §11-13NN-2.
This article may be cited as the "West Virginia Reshoring Manufacturing Act".
Legislative purpose, findings and intent.
§11-13NN-2.
Legislative purpose, findings, and intent.
(2) The $4.8 billion figure reflects only goods formally recorded as imports and does not include foreign-manufactured products purchased by West Virginia businesses through domestic distributors, wholesalers, resellers, or other domestic supply channels;
1 CS for SB 939 (2) The $4.8 billion figure reflects only goods formally recorded as imports and does not include foreign-manufactured products purchased by West Virginia businesses through domestic distributors, wholesalers, resellers, or other domestic supply channels;
Intr SB 939 2026R4095S 2026R4155H (3) Continued reliance on imported goods exports economic value, employment opportunity, industrial capacity, and taxable activity from this state.
(3) Continued reliance on imported goods exports economic value, employment opportunity, industrial capacity, and taxable activity from this state.
(a) "Eligible taxpayer" means any person, corporation, partnership, limited liability company, or other business entity subject to taxation under this chapter that purchases goods for resale, distribution, or use in business operations in West Virginia.
(a) “Baseline import value” means the average annual import transaction value of substantially similar goods imported by the eligible taxpayer during the taxable year immediately preceding the taxable year in which reshoring activity occurs;
(b) "Imported goods" means tangible personal property manufactured outside the United States and entered for consumption under federal customs law.
(b) “Division” means Division of Economic Development;
(c) "Qualified West Virginia manufacturer" means a business entity that maintains a physical manufacturing facility in West Virginia and manufactures tangible personal property within the state with such manufacturing constituting the primary production of the reshored product(s) at the in-state facility.
(c) "Eligible taxpayer" means any person, corporation, partnership, limited liability company, or other business entity subject to taxation under this chapter that purchases goods for resale, distribution, or use in business operations in West Virginia;
(d) "Reshoring activity" means the documented replacement of imported goods with similar goods manufactured by a qualified West Virginia manufacturer.
(d) “Import transaction value” means the transaction value declared to United States Customs and Border Protection at the time the imported goods were entered for consumption pursuant to 19 U.S.C.
(e) "Reshoring activity verification report" means a report prepared by an independent certified public accountant, utilizing agreed-upon procedures, as that term is used under applicable professional auditing standards, prescribed by the Office of Economic Development in accordance with generally accepted auditing standards in the United States.
§ 1401a, as reflected on Customs Form 7501 or successor documentation;
The certified public accountant will render a report as to the qualification of the credits, consistent with guidelines to be determined by the Office of Economic Development and approved by the Tax Commissioner.
(e) "Imported goods" means tangible personal property manufactured outside the United States and entered for consumption under federal customs law;
Intr SB 939 2026R4095S 2026R4155H (f) "Verified initial reshoring value" means the annual dollar value of imported goods replaced with West Virginia-manufactured goods, as certified pursuant to this article.
(f) "Qualified West Virginia manufacturer" means a business entity that maintains a physical manufacturing facility in West Virginia and manufactures tangible personal property 2 CS for SB 939 within the state with such manufacturing constituting the primary production of the reshored product(s) at the in-state facility;
(g) "Verified continued reshored activity value" means the annual dollar value of repeat purchases of West Virginia-manufactured goods that previously replaced imported goods, as certified pursuant to this article.
(g) "Reshoring activity" means the documented replacement of imported goods with similar goods manufactured by a qualified West Virginia manufacturer;
(h) "Reshoring activity verification report" means a report prepared by an independent certified public accountant, utilizing agreed-upon procedures, as that term is used under applicable professional auditing standards, prescribed by the division in accordance with generally accepted auditing standards in the United States.
The certified public accountant will render a report as to the qualification of the credits, consistent with guidelines to be determined by the division and approved by the Tax Commissioner;
(i) “Substantially similar goods” means goods that share the same or comparable Harmonized Tariff Schedule classification at the six-digit level and are commercially interchangeable in use, function, and material composition;
(j) “Verified continued reshored activity value” means the annual dollar value of repeat purchases of West Virginia-manufactured goods that previously replaced imported goods, as certified pursuant to this article;
and (k) “Verified initial reshoring value” means the lesser of:
(1) The baseline import value of substantially similar goods;
or (2) The annual dollar value of purchases from a qualified West Virginia manufacturer replacing those imported goods, as certified pursuant to this article.
(b) Expenditures utilized by an eligible taxpayer for purposes of calculating the tax credit authorized by this article shall in no event be utilized by the eligible taxpayer for the purpose of calculating or qualifying investment for claiming the economic opportunity tax credit authorized by §11-13Q-1 et seq.
3 CS for SB 939 (b) Expenditures utilized by an eligible taxpayer for purposes of calculating the tax credit authorized by this article shall in no event be utilized by the eligible taxpayer for the purpose of calculating or qualifying investment for claiming the economic opportunity tax credit authorized by §11-13Q-1 et seq.
— The amount of credit allowed to every eligible taxpayer, except as provided in subsection (b) of this section, is 25 percent of Verified initial reshoring value.
— The amount of credit allowed to every eligible taxpayer, except as provided in subsection (b) of this section, is 25 percent of verified initial reshoring value.
Intr SB 939 2026R4095S 2026R4155H (c) Annual limitation.
(c) Annual limitation.
— The total tax credit authorized for any eligible taxpayer may not exceed $1 million within a taxable year.
— The total tax credit authorized for any eligible taxpayer, including any carry over or carry back, may not exceed $1 million within a taxable year.
(a) The Office of Economic Development shall determine the eligibility of the taxpayer, the qualification of the reshoring activity, whether involving initial reshoring or continued reshored activity or both, and the qualification of the West Virginia manufacturer.
(a) The division shall determine the eligibility of the taxpayer, the qualification of the reshoring activity, whether involving initial reshoring or continued reshored activity or both, and the qualification of the West Virginia manufacturer.
The Office of Economic Development shall report this information to the Tax Commissioner in a manner and at times the Office of Economic Development and the Tax Commissioner shall agree upon.
The division shall report this information to the Tax Commissioner in a manner and at times the division and the Tax Commissioner shall agree upon.
(1) Apply to the Office of Economic Development for the reshoring tax credit on forms and in the manner the Office of Economic Development may prescribe;
4 CS for SB 939 (1) Apply to the division for the reshoring tax credit on forms and in the manner the division may prescribe;
(2) Submit to the Office of Economic Development information required by the office to demonstrate conformity with the requirements of this section and shall agree in writing:
(2) Submit information required by the division to demonstrate conformity with the requirements of this section and shall agree in writing:
and (B) To delay filing of a claim for the tax credit authorized by this article until the Office of Economic Development delivers written notification to the Tax Commissioner that the eligible taxpayer has fulfilled all requirements for the credit.
and (B) To delay filing of a claim for the tax credit authorized by this article until the division delivers written notification to the Tax Commissioner that the eligible taxpayer has fulfilled all requirements for the credit.
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and (2) All claims for the tax credit shall be filed with a reshoring activity verification report;
and (2) All claims for the tax credit shall be filed with a reshoring activity verification report.
and Intr SB 939 2026R4095S 2026R4155H (c) If the requirements of this section have been complied with, the Office of Economic Development shall approve the reshoring activity tax credit and issue a document granting the appropriate tax credit to the eligible taxpayer and shall report this information to the Tax Commissioner.
(c) If the requirements of this section have been complied with, the division shall approve the reshoring activity tax credit and issue a document granting the appropriate tax credit to the eligible taxpayer and shall report this information to the Tax Commissioner.
(d) Valuation certification.
— The reshoring activity verification report required by this section shall:
(1) Confirm the import transaction value using official customs entry documentation;
(2) Establish the baseline import value based on the immediately preceding taxable year;
(3) Confirm that purchases from the qualified West Virginia manufacturer are commercially comparable to the replaced imports;
and (4) Certify that the claimed verified initial reshoring value does not exceed the documented baseline import value.
(a) Credit allowed.
5 CS for SB 939 (a) Credit allowed.
– Beginning in the taxable year that the expenditures permitted under section four of this article are incurred, eligible taxpayers and owners of eligible taxpayers, as described in subsection (d) of this section, are permitted a credit, as described in section five of this article, against the taxes imposed by articles twenty-four and twenty-one of this chapter, in that order, as specified in this section.
–- Beginning in the taxable year that verified initial reshoring activity or verified continued reshored activity occurs, eligible taxpayers and owners of eligible taxpayers are permitted a credit, as described in §11-13NN-5 of this code, against the taxes imposed by §11-24- 1 et seq.
and §11-21-1 et seq.
of this code, in that order, as specified in this section.
-– (1) If the eligible taxpayer 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 subsections (a) and (b) of this subsection, is allowed as a credit against the taxes imposed by §11- 21-1 et seq.
– (1) If the eligible taxpayer 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 subsections (a) and (b) of this subsection, is allowed as a credit against the taxes imposed by §11-21-1 et seq.
of this code on the income from business or other activity subject to tax under §11-23- 1 et seq.
of this code on the income from business or other activity subject to tax under §11-23-1 et seq.
(2) Electing small business corporations, limited liability companies, partnerships and other unincorporated organizations shall allocate the credit allowed by this article among its members in the same manner as profits and losses are allocated for the taxable year.
(2) Electing small business corporations, limited liability companies, partnerships, and other unincorporated organizations shall allocate the credit allowed by this article among its members in the same manner as profits and losses are allocated for the taxable year.
limited carry forward;
limited carry forward and carry back;
carry back prohibited;
Intr SB 2026R4095S 2026R4155H (a) No credit is allowed under this section against any employer withholding taxes imposed by §11-21-1 et seq.
(a) No credit is allowed under this section against any employer withholding taxes imposed by §11-21-1 et seq.
or §11-24-1 et seq.
(b) If the tax credit allowed under this article in any taxable year exceeds the sum of the taxes enumerated in subsections (b) or (c) of §11-13NN-7 of this code, for that taxable year, the excess may be applied against those taxes, in the order and manner stated in §11-13NN-7 of this code, for succeeding taxable years until the earlier of the following:
(b) If the tax credit allowed under this article in any taxable year exceeds the sum of the taxes enumerated in §11-13NN-7(b) and §11-13NN-7(c) of this code for that taxable year, the excess may be applied against those taxes, in the order and manner stated in §11-13NN-7 of this code, for one succeeding taxable year.
(1) The full amount of the excess tax credit is used;
Thereafter, any remaining tax credit is forfeited.
(2) The expiration of the second taxable year after the taxable year in which the expenditures occurred.
CS for SB 939 (c) No carryback is allowed to a prior taxable year that does not have qualified reshoring activity for the amount of any unused portion of any annual credit allowance.
The tax credit remaining thereafter is forfeited;
or (c) No carryback is allowed to a prior taxable year that does not have qualified expenditures for the amount of any unused portion of any annual credit allowance.
(a) The Tax Commissioner shall propose for promulgation rules pursuant to §29A-3-1 et seq.
(a) The Tax Commissioner and the division shall propose rules for legislative approval in accordance with the provisions of §29A-3-1 et seq.
of this code as may be necessary to carry out the purposes of this article.
of this code to implement this article.
(b) The Secretary of the West Virginia Department of Economic Development may propose for promulgation rules pursuant to §29A-3-1 et seq.
(b) The Tax Commissioner and division shall promulgate emergency rules pursuant to the provisions of §29A-3-15 of this code to implement this article.
of this code as may be necessary to carry out the purposes of this article.
This article shall expire on December 31, 2030, unless reauthorized by the Legislature.
This article shall expire on December 31, 2031, unless reauthorized by the Legislature.
No credit may be earned or certified under this article for reshoring activity occurring after December 31, 2030.
No credit may be earned or certified under this article for reshoring activity occurring after December 31, 2031.
Intr SB 939 2026R4095S 2026R4155H §11-13NN-13.
§11-13NN-13.
This article shall take effect July 1, 2026, and shall apply to taxable years including or after that date.
This article shall take effect July 1, 2026, and shall apply to taxable years 2026 through 2031.
NOTE:
The purpose of this bill is to encourage West Virginia businesses to replace foreign- manufactured goods with goods manufactured in West Virginia through performance- based, time-limited tax incentives that support sustained in-state production, workforce expansion, and long-term economic growth.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
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Action History

  1. Filed for introduction

  2. To Economic Development then Finance

  3. Introduced in Senate

  4. To Economic Development

  5. Committee substitute reported, but first to Finance

  6. To Finance

Sponsors

  • Jeffries · Primary
  • Oliverio · Cosponsor

Sponsorship breakdown

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1 sponsors · 1 co-sponsors · 150 not signed on

Sponsors (1)

  • Jeffries

Co-sponsors (1)

  • Oliverio

Not signed on (150)

150 members have not signed on to this bill.

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Frequently asked questions

What does SB 939 do?
Creating WV Reshoring Manufacturing Act
Who sponsors SB 939?
SB 939 is sponsored by Jeffries and Oliverio.
What is the current status of SB 939?
This bill died with 2026 Session. It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 939?
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