The Legislature finds that the encouragement of economic growth and development in this state is in the public interest and promotes the general welfare of the people of this state. In order to encourage capital investment in businesses in this state and thereby increase employment and economic development, there is hereby provided a business investment and jobs expansion tax credit.
Structure West Virginia Code
Article 13C. Business Investment and Jobs Expansion Tax Credit
§11-13C-2. Legislative Finding and Purpose
§11-13C-4. Amount of Credit Allowed
§11-13C-4a. Credit Allowed for Locating Corporate Headquarters in This State
§11-13C-4b. Credit Allowable for Certified Projects
§11-13C-5. Application of Annual Credit Allowance
§11-13C-6. Qualified Investment
§11-13C-7. New Jobs Percentage
§11-13C-7a. Small Business Credit
§11-13C-8. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed
§11-13C-8a. Recapture of Credit; Recapture Tax Imposed
§11-13C-9. Transfer of Qualified Investment to Successors
§11-13C-10. Identification of Investment Credit Property
§11-13C-11. Failure to Keep Records of Investment Credit Property
§11-13C-12. Interpretation and Construction
§11-13C-14. Restrictions and Limitations on Credits Allowed by This Article
§11-13C-15. Continuing Suspension of New Credit Entitlements, Exceptions, Effective Date