The Legislature finds that the encouragement of economic growth through the production of motion pictures and other commercial film or audiovisual projects in this state is in the public interest and promotes the general welfare of the people of this state. In order to encourage greater economic growth and development in this state, there is hereby enacted the West Virginia film industry investment act.
Structure West Virginia Code
Article 13X. West Virginia Film Industry Investment Act
§11-13X-2. Legislative Findings and Purpose
§11-13X-4. Creation of the Tax Credit
§11-13X-5. Amount of Credit Allowed; Limitation of the Credits
§11-13X-6. Requirements for Credit
§11-13X-7. Application of Credit to State Taxes
§11-13X-11. Tax Credit Review and Accountability
§11-13X-12. Economic Development; Utilization of State Locations, Talent, and Production Companies