House 4588

WEST virginia legislature

2026 regular session

Committee Substitute

for

Committee Substitute

for

House Bill 4588

By Delegates Burkhammer, Crouse, Chiarelli, J. Cannon, Willis, Holstein, Dittman, Worrell, and Maynor

[Originated in the Committee on Finance, February 25, 2026]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new article, designated §18-31A-1, relating to participation in certain federal tax credit scholarship program; requiring the Treasurer to participate in certain federal tax credit scholarship programs; requiring the Treasurer to identify certain scholarship granting organizations; and requiring the Treasurer to submit and publish lists of qualifying scholarship granting organizations.

Be it enacted by the Legislature of West Virginia:

ARTICLE 31A. THE FEDERAL TAX CREDIT SCHOLARSHIP PROGRAM.

§18-31A-1. Participation in the federal tax credit scholarship program.

(a) The State Treasurer shall:

(1) Participate in the federal tax credit established under section 70411 of Pub. Law No. 119-21 for individuals who make qualified contributions to scholarship granting organizations;

(2) Identify qualified scholarship granting organizations located in the state in accordance with the requirements of this article;

(3) By the first day of January each year, submit to the Secretary of the Treasury of the United States and publish on its website a list of all qualified scholarship granting organizations that are located in the state;

(4) Certify its own authority to provide such list upon submission;

(5) Accept applications from scholarship granting organizations throughout the year for inclusion on the list submitted pursuant to subsection (a)(3) of this section; and

(6) Establish policies solely for the purposes of administering the process and documentation necessary for an entity to be listed as a qualified scholarship granting organization.

(b) This section shall take effect upon passage.