H. B. 4380
(By Delegates Michael, Williams, Stemple,
Kelley, Mezzatesta, Martin and Proudfoot)
[Passed March 10, 2000; in effect ninety days from passage.]
AN ACT to amend and reenact sections two and three, article
thirteen-k, chapter eleven of the code of West Virginia, one
thousand nine hundred thirty-one, as amended; and to amend
and reenact section seven, article eleven, chapter twenty of
said code, all relating to promoting the alternative use of
poultry waste; including nutrient management plans and best
management practices, when used as certain established
procedures for managing applications of certain poultry
litter as fertilizer applications, within the definition of
qualified agricultural equipment for which an investment tax
credit is allowed; establishment of amount of credit upon
certification of commissioner of agriculture; and
establishing the use of certain composted or deep stacked
poultry litter products produced and packaged in this State
as having priority over the use of other compost by agencies
and instrumentalities of the state in land maintenance and
landscaping activities unless determined to be economically unfeasible by the agency or instrumentality.
Be it enacted by the Legislature of West Virginia:
That sections two and three, article thirteen-k, chapter
eleven of the code of West Virginia, one thousand nine hundred
thirty-one, as amended, be amended and reenacted; and that
section seven, article eleven, chapter twenty of said code be
amended and reenacted, all to read as follows:
CHAPTER 11. TAXATION.
ARTICLE 13K. TAX CREDIT FOR AGRICULTURAL EQUIPMENT.
As used in this section the following terms have the
meanings ascribed in this section:
(a) "Advanced technology pesticide and fertilizer
application equipment" means machinery certified by the West
Virginia division of environmental protection as providing
precise pesticide and fertilizer application. The agriculture
commission and the West Virginia division of environmental
protection shall provide technical assistance to the tax
commissioner to determine appropriate specifications for
machinery which would provide for more precise pesticide and
fertilizer application to reduce the potential for adverse
environmental impacts for purposes of application of the credit
provided by this article. The machinery shall include, but not
be limited to:
(1) Sprayers for pesticides and liquid fertilizers;
(2) Pneumatic fertilizer applicators;
(3) Monitors, computer regulators and heights adjustable
booms for sprayers and liquid fertilizer applicators;
(4) Manure applicators; and
(5) Tramline adapters.
(b) "Conservation tillage equipment" means a planter or
drill commonly known as a "no-till" planter or drill, designed to
minimize disturbance of the soil in planting crops, including
such planters or drills which may be attached to equipment
already owned by the taxpayer.
(c) "Dead poultry composting facility" is a structure
consisting of a roof, an impervious weight bearing foundation,
such as concrete and rot resistant building materials such as
pressure treated lumber or similar material, which is used to
biologically treat poultry carcasses by composting.
(d) "Mortality incinerator" means a structure certified by
the director of the division of environmental protection which is
used for the purpose of burning animal carcasses.
(e) "Nutrient management plan" or "best management practice"
means an established procedure for managing the amount, form,
placement and timing of applications of poultry litter,
by the commissioner of agriculture as being free from organisms
that are not found in poultry litter produced in this state,
(f) "Nutrient management system" means an established
procedure for managing the amount, form, placement and timing of
applications of plant nutrients.
(g) "Qualified agricultural equipment" means advanced
technology pesticide and fertilizer application equipment,
conservation tillage equipment, dead poultry composting
facilities, nutrient management plans, best management practices,
nutrient management systems, streambank and shoreline protection
systems, stream channel stabilization systems, stream crossing or
access plans, waste management systems, waste storage facilities,
and waste treatment lagoons located on or at agricultural
operations in this state and certified by the tax commissioner in
accordance with section five of this article.
(h) "Streambank and shoreline protection system" means the
consistent use of vegetation or structures to stabilize and
protect banks of streams, lakes, estuaries, or excavated channels
in order to stabilize or protect banks of streams, lakes,
estuaries or excavated channels for one or more of the following
(1) To prevent the loss of land or damage to utilities,
roads, buildings, or other facilities adjacent to the banks;
(2) To maintain the capacity of the channel;
(3) To control channel meander that would adversely affect
(4) To reduce sediment loads causing downstream damages and
(5) To improve the stream for recreation or as a habitat for
fish and wildlife.
(i) "Stream channel stabilization system" means an established structure for the stabilization of the channel of a
(j) "Stream crossing or access plan" means the maintenance
of a stabilized area to provide for crossing of a stream by
livestock and farm machinery, or to provide access to the stream
for livestock water.
(k) "Waste management system" means a planned system in
which all necessary components are installed for managing liquid
and solid waste, including runoff from concentrated waste areas
at an agricultural operation, in a manner that does not degrade
air, soil or water resources.
(l) "Waste storage facility" means a waste impoundment made
by constructing an embankment or excavating a pit or dugout, or
both, or by fabricating a facility for the storage of waste from
livestock or poultry.
(m) "Waste treatment lagoon" means an impoundment made by
excavation or earthfill for biological treatment of animal or
other agricultural waste.
§11-13K-3. Amount of credit.
(a) There is allowed to eligible taxpayers who have made
investments in qualified agricultural equipment in this state, a
credit against taxes imposed by articles twenty-one and twenty-
four of this chapter in the amount set forth in subsection (b) of
(b) The amount of credit is equal to twenty-five percent of
the purchase price of qualified agricultural equipment, but not to exceed two thousand five hundred dollars for purchases during
a taxable year or the total amount of tax imposed by articles
twenty-one or twenty-four of this chapter, whichever is less, in
the year of purchase of qualified agricultural equipment. If the
amount of the credit exceeds the taxpayer's tax liability for the
taxable year, the amount which exceeds the tax liability may be
carried over and applied as a credit against the tax liability of
the taxpayer pursuant to article twenty-one or twenty-four of
this chapter to each of the next five taxable years unless sooner
(c) The amount of credit for the investment in the plan or
practice described in subsection (e), section two of this article
is equal to twenty-five percent of the purchase price of the
poultry litter certified in writing to the tax commissioner by
the commissioner of agriculture as having been applied in the
established procedure described in legislative rules promulgated
by the commissioner of agriculture in accordance with the
provisions of article three, chapter twenty-nine-a of this code.
CHAPTER 20. NATURAL RESOURCES.
ARTICLE 11. WEST VIRGINIA RECYCLING PROGRAM.
§20-11-7. Procurement of recycled products.
(a) It is the policy of the state of West Virginia that, to
the maximum extent possible, all agencies and instrumentalities
of the state purchase recycled products. The goal of the state
is to achieve a recycled product mix on future purchases of:
(b) In furtherance of the aforesaid goal, the secretary of the department of administration in consultation with the
director of the division of natural resources shall develop a
comprehensive procurement program for recycled products. The
program shall include, but not be limited to:
(1) A review, and subsequent revision, of existing
procurement procedures and bid specifications to remove language
that discriminates against recycled products;
(2) A review, and subsequent revision, of existing
procurement procedures and bid specifications to ensure that, to
the maximum extent possible, all agencies and instrumentalities
of the state purchase recycled products: Provided, That recycled
paper products shall be given a price preference of ten percent:
Provided, however, That priority shall be given to paper products
with the highest postconsumer content;
(3) A plan to eliminate, to the maximum extent possible, the
use of disposable and single-use products; and
(4) A requirement that all agencies and instrumentalities of
the state use compost in all land maintenance and landscaping
activities: Provided, That the use of composted or deep stacked
poultry litter products,
certified by the commissioner of
agriculture as being free from organisms that are not found in
poultry litter produced in this state
, have priority unless
determined to be economically unfeasible by the agency or
(c) The secretary shall prepare and submit an annual report
on the thirty-first day of January of each year summarizing the program's accomplishments, prospects for the future, and any
recommendations. The report shall be submitted to the governor,
speaker of the House of Delegates and president of the Senate.