West Virginia law moves public land and flood control duties to state agencies

The Division of Natural Resources receives the Public Land Corporation’s property and the director’s powers and duties apply to it. This covers property belonging to the Public Land Corporation when it is eliminated, including public lands and the state’s interests in rivers, streams, and creek beds. Land specifically assigned by law to another state agency stays with that agency. When appropriate, the division should work with the Tourism Secretary on the best use of public property. The transfer takes effect 90 days after passage, on June 12, 2026.

The State Conservation Committee may build, operate, improve, and maintain flood control dams and related structures, and may contract with others to do this work. This covers flood control dams, channels, dikes, and levees in West Virginia. The Department of Environmental Protection has sole authority over alterations, improvements, or agreements related to a dam owned or sponsored by the State Conservation Committee.

Each conservation district must transfer its interests in flood control structures, related agreements, property, easements, and associated funds to the West Virginia Conservation Agency. The transfer covers flood control dams, channels, dikes, and levees, along with related agreements, property, easements, funds, and accounts. After transferring its interests, a district may not own or sponsor these structures, or operate or maintain them. The Department of Environmental Protection has sole authority over alterations, improvements, or agreements concerning a dam owned or sponsored by the West Virginia Conservation Agency. Each district must complete the transfers by July 1, 2026.

The Division of Rehabilitation Services administers the technology-related assistance revolving loan fund and may lend to qualifying borrowers. Qualifying borrowers include people with disabilities and certain family members, guardians, representatives, or nonprofit organizations. Nonprofits may receive no more than 20 percent of the loan funds in a year. Loans depend on available funds. Applicants must show that a loan would help a person with a disability and that they can repay it. A loan may cover up to 90 percent of an item’s cost, must be repaid within 60 months, and carries interest from 4 to 21 percent per year.

The provisions for the state autism trust tax deduction and the trusts themselves end, with continued eligibility for qualifying contributions and trusts made by the stated cutoff. The deduction concerns qualifying contributions by a child’s parent or guardian to a qualified trust for a child with autism. Qualifying contributions made by December 31, 2026, may still qualify for the deduction and carryforward rules. Trusts established and receiving qualifying contributions by December 31, 2026, continue to qualify for the stated tax benefits. The deduction and trust provisions sunset on or after January 1, 2027; tax periods beginning on or after that date are excluded, subject to the stated cutoff exception.