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@, WEST VIRGINIA SECRETARY OF STATE eFILED

MAC WARNER 4/30/2024 9:56:53 AM

Office of West Virginia ADMINISTRATIVE LAW DIVISION Secretary Of State

NOTICE OF FINAL FILING AND ADOPTION OF A LEGISLATIVE RULE AUTHORIZED BY THE WEST VIRGINIA LEGISLATURE

AGENCY: Tax TITLE-SERIES: 170-21B

RULE TYPE: Legislative Amendment to Existing Rule: No Repeal of existing rule: No

RULE NAME: CITIZEN TAX CREDIT FOR PROPERTY TAXES PAID

CITE STATUTORY AUTHORITY: W. Va. Code §11-21-21(c)

The above rule has been authorized by the West Virginia Legislature.

Authorization is cited in (house or senate bill SB50 number) Section §64-7-5(b) Passed On 3/8/2024 12:00:00 AM

This rule is filed with the Secretary of State. This rule becomes effective on the following date:

April 30, 2024

This rule shall terminate and have no further force or effect from the following date:

August 01, 2029

BY CHOOSING ‘YES’, | ATTEST THAT THE PREVIOUS STATEMENT IS TRUE AND CORRECT.

Yes Anoop Bhasin -- By my signature, | certify that | am the person authorized to file legislative rules,

in accordance with West Virginia Code §29A-3-11 and §39A-3-2.