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SB 893

Providing tax credits for expenditures and activities related to biochar manufacturing

2026 Regular Session Introduced by Robbie Morris and 4 co-sponsors

SB 893 would grant tax credits for biochar manufacturing investments in WV to spur rural economic development, waste reduction, and soil health.

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WeVote Research Nonpartisan
Bill Summary · SB 893

Summary of SB 893 (Session 2026 – West Virginia)

Purpose and intent

  • SB 893 seeks to promote participation in biochar production by providing targeted tax credits for expenditures and activities related to biochar manufacturing. The bill aims to incentivize investment in biochar-related projects, with the goal of supporting rural economic development, waste reduction, soil health enhancements, and potential carbon-related benefits.

Key provisions and changes proposed

  • Tax credits for expenditures related to biochar manufacturing, including costs tied to establishing or expanding biochar facilities.
  • Credits may apply to a range of activities associated with biochar production, potentially covering equipment purchases, construction, and operational improvements necessary for manufacturing.
  • The bill delineates eligibility criteria and mechanisms for claiming the credits, including who can claim credits (likely eligible businesses or entities involved in biochar production) and the boundaries of qualifying expenditures.
  • Provisions may specify the duration and cap of the tax credits (e.g., annual limits, overall program cap, and carry-forward rules), though exact dollar amounts or percentage rates are not provided in the available summary.
  • The bill likely includes administrative rules or guidelines to administer the credit, including required documentation for claim submissions and verification processes by the tax authority.
  • Potential interaction with other state incentives or existing tax credit programs may be addressed to prevent duplication of benefits and to integrate with WV economic development strategies.

Who would be affected

  • Biochar manufacturers and developers in West Virginia, including existing facilities seeking expansion and new projects aiming to start biochar production.
  • Businesses supplying equipment, technology, or services to the biochar sector may benefit from expanded demand.
  • State tax revenue and the Department of Revenue would be involved in the administration, verification, and auditing of credit claims.
  • Rural communities and agricultural actors could indirectly benefit through job creation, increased economic activity, and potential soil health improvements from biochar applications.

Procedural and timeline aspects

  • Introduced in the Senate on February 10, 2026, with initial referrals to Economic Development and then Finance.
  • The bill’s progression: introduced → Economic Development → Finance → potential committee reports.
  • On February 24, 2026, the bill was reported do pass, but with a referral to the Finance committee for consideration, indicating a favorable committee outcome but continued review of fiscal impact.
  • Sponsorship: The bill lists multiple co-sponsors (Robbie Morris, Mike Oliverio, Ben Queen, Jack Woodrum, Mike Woelfel), suggesting bipartisan or broad support within the Senate.

Notes and considerations

  • Specific credit amounts, eligibility thresholds, sunset dates, and interaction with other tax incentives require examination of the bill’s full text to determine financial impact and administrative requirements.
  • As with many tax-credit programs, key questions include:
    • Is the credit refundable or nonrefundable?
    • What is the credit cap and how is it allocated over time?
    • Are there performance or verification criteria tied to environmental or economic outcomes?
    • How is compliance monitored, and what is the enforcement mechanism for fraud or improper claims?

This summary reflects the information available from the bill’s public action history and stated purpose. For a complete understanding, the full bill text and fiscal notes should be consulted to confirm exact credit rates, eligibility, caps, and administrative details.

Compiled from official sources — confirm details with the bill’s official record.

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