WEST virginia legislature
2022 regular session
ENROLLED
Senate Bill 478
By Senator Tarr
[Passed March 10, 2022; in effect from passage]
AN ACT to amend and reenact §11-13J-10 of the Code of West Virginia, 1931, as amended, relating to the Neighborhood Investment Program; adding a sunset provision regarding the reporting requirement; and providing an effective date.
Be it enacted by the Legislature of West Virginia:
ARTICLE 13J. NEIGHBORHOOD INVESTMENT PROGRAM.
§11-13J-10. Public information relating to tax credit.
(a) The Tax Commissioner shall annually publish in the State Register the name of every taxpayer asserting this credit on a tax return, and the amount of any credit asserted on a tax return under this article by each such taxpayer, and the confidentiality provisions of §11-1-4a or §11-10-5d of this code, or of any other provision of this code, do not apply to such information.
(b) The provisions of §11-13J-10(a) of this code shall have no force or effect on or after January 1, 2022.