West Virginia Code
Article 7. Recovery Zone Bonds
§5B-7-1. Definitions

Unless the context clearly indicates otherwise, as used in this article:
(1) "Economic Development Authority" or "authority" means the West Virginia Economic Development Authority as continued in section five, article fifteen, chapter thirty-one of this code.
(2) "Recovery zone bonds" means recovery zone economic development bonds and recovery zone facility bonds, authorized under Section 1401 of Title I of Subtitle B of the American Recovery and Reinvestment Act of 2009, Pub. L. No. 111-5, 123 Stat. 115 (2009), that may be issued by states, counties, certain municipalities and other qualified issuers within each state before January 1, 2011.
(3) "Recovery zone economic development bond" means the term as defined in 26 U.S.C. §1400U-2.
(4) "Recovery zone facility bond" means the term as defined in 26 U.S.C. §1400U-3.
(5) "Volume cap" means the recovery zone bond volume limitation allocated to each state and to counties and municipalities within each state in accordance with 26 U.S.C. §1400U-1.