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4/28/2026 1:34:55 PM Office of West Virginia Secretary Of State NOTICE OF FINAL FILING AND ADOPTION OF A LEGISLATIVE RULE AUTHORIZED BY THE WEST VIRGINIA LEGISLATURE AGENCY: Tax TITLE-SERIES: 110-21H RULE TYPE: Legislative Amendment to Existing Rule: Yes Repeal of existing rule: No RULE NAME: INCOME TAX CREDITS FOR PROPERTY TAXES PAID CITE STATUTORY AUTHORITY: W. Va. Code §11-13MM-6 The above rule has been authorized by the West Virginia Legislature. Authorization is cited in (house or senate bill number) HB4245 Section §64-7-6(i) Passed On 3/14/2026 12:00:00 AM This rule is filed with the Secretary of State. This rule becomes effective on the following date: April 28, 2026 This rule shall terminate and have no further force or effect from the following date: August 01, 2031 BY CHOOSING 'YES', I ATTEST THAT THE PREVIOUS STATEMENT IS TRUE AND CORRECT. Yes Anoop Bhasin -- By my signature, I certify that I am the person authorized to file legislative rules, in accordance with West Virginia Code §29A-3-11 and §39A-3-2.