Senate 644

WEST virginia legislature

2026 regular session

Committee Substitute

for

Senate Bill 644

By Senators Rucker, Willis, and Rose

[Reported February 25, 2026, from the Select Committee on School Choice]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new article, designated §31-15D-1 and §31-15D-2, relating to requiring the Economic Development Authority to participate in the federal tax credit scholarship program and identify qualified scholarship organizations and schools; and providing an enacting date.

Be it enacted by the Legislature of West Virginia:

ARTICLE 15D. THE FEDERAL TAX CREDIT SCHOLARSHIP PROGRAM.

§31-15D-1. Participation in the federal tax credit scholarship program.

The Economic Development Authority 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 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 rules solely for the purposes of administering the process and documentation necessary for an entity to be listed as a qualified scholarship granting organization.

§31-15D-2. Enacting date.

This act shall take effect upon passage.