Chapter 11, Chapter 11

The Legislature finds that it is an important public policy to promote environmentally sound practices within the agricultural industry in this state. Therefore, a credit against the taxes imposed by articles twenty-one and twenty-four of this chapter shall be allowed in an amoun…

The Legislature finds that it is an important public policy to encourage participation in volunteer fire fighting and emergency response by providing tax credits for those who volunteer their time as a vital service to their community.

This article may be cited as the "West Virginia Manufacturing Investment Tax Credit Act".

This article may be cited as the West Virginia Disaster Repair and Recovery Tax Credit Act.

This article shall be known as the "Neighborhood Investment Program Act".

Any taxpayer who installs or causes to be installed a solar energy system on property located in this state and owned by the taxpayer and used as a residence after July 1, 2009, shall be allowed a credit against the taxes imposed in article twenty-one of this chapter in an amount…

This article shall be known and may be cited as the High-Wage Growth Business Tax Credit Act.

This article may be cited as the "West Virginia Film Industry Investment Act."

This article shall be known and cited as the “West Virginia Natural Gas Liquids Property Tax Adjustment Act.”

(a) Credit allowed. - For those tax years beginning on or after January 1, 2008, there is allowed a credit for any taxpayer against certain taxes imposed by this state as described in subsection (d) of this section for wages paid to apprentices in the construction trades who are …

This article may be cited as the "West Virginia Innovative Mine Safety Technology Tax Credit Act".

In order to reimburse telephone utilities for the revenue deficiencies which they incur in providing telephone service at special reduced rates to certain low-income residential customers in accordance with the provisions of article two-c, chapter twenty-four of this code, there …

This article may be cited as the "West Virginia Strategic Research and Development Tax Credit Act".

As used in this article: (1) “Commissioner” means the Tax Commissioner of the State of West Virginia, or his or her delegate. (2) “Division” means the Tax Division of the Department of Revenue. (3) “Low-Income Worker” means a person living in a household with total income at or b…

In order to reimburse public utilities for the revenue deficiencies that they incur in providing special reduced electric or natural gas, water, or sewer utility rates to low-income residential customers in accordance with the provisions of §24-2A-1 et seq. of this code, there is…

This article may be cited as the "Workers' Compensation Debt Reduction Act of 2005". No inference, implication or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this article…

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 the coal industry in this state and thereby increase e…

This article shall be known and cited as the West Virginia Manufacturing Property Tax Adjustment Act.

This article may be cited as the "West Virginia Economic Opportunity Tax Credit Act".

The Legislature finds that production of coal is very important to the economy of this state, and that a sound economy is in the public interest and promotes the general welfare of the people of this state. In order to encourage capital investment in this state, through the const…

The Legislature finds that the retention of physicians practicing in this state is in the public interest and promotes the general welfare of the people of this state. The Legislature further finds that the promotion of stable and affordable medical malpractice liability insuranc…

The Legislature finds that it is an important public policy to promote fresh, healthy and local agricultural products for food banks and to provide an incentive for farmers to donate to food banks in this state by providing a tax credit for their donations.

The Legislature finds that the encouragement of the location of new industry in this state; the expansion, growth and revitalization of existing industrial facilities in this state; the conduct of research and development in this state, for purposes of expanding markets for sales…

This article may be cited as the "Energy Intensive Industrial Consumers Revitalization Tax Credit Act."

(a) This article shall be known and cited as the West Virginia Property Tax Adjustment Act. (b) 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…

This article may be cited as the Downstream Natural Gas Manufacturing Investment Tax Credit Act of 2020.

This article may be cited as the West Virginia Short Line Railroad Modernization Act.

This article may be cited as the "High-Growth Business Investment Tax Credit."

The Legislature finds that production of value-added steel products is very important to the economy of this state and that a sound economy is in the public interest and promotes the general welfare of the people of this state. In order to encourage capital investment in this sta…

The Legislature finds that production of value-added products is very important to the economy of this state and that a sound economy is in the public interest and promotes the general welfare of the people of this state. In order to encourage capital investment in this state, th…

This article may be cited as the "West Virginia Commercial Patent Incentives Tax Act."

This article may be cited as the "West Virginia Business Investment and Jobs Expansion Tax Credit Act."

(a) General. -- When used in this article, or in the administration of this article, the terms defined in subsection (b) shall have the meanings ascribed to them by this section, unless a different meaning is clearly required by either the context in which the term is used or by …

The tax imposed by this article shall be in addition to all other licenses and taxes levied by law as a condition precedent to engaging in any business, trade or calling. A person exercising a privilege taxable under this article, subject to the payment of all licenses and charge…

(a) The Tax Commissioner shall annually publish in the State Register the name of every taxpayer asserting this credit on a tax return, and the amount of any credit asserted on a tax return under this article by each such taxpayer, and the confidentiality provisions of §11-1-4a o…

(a) In order to effectuate the purposes of this article, the Tax Commissioner may promulgate procedural rules, interpretive rules and legislative rules, including emergency rules, or any combination thereof, in accordance with §29A-3-1 et seq. of this code. (b) In order to effect…

The tax commission may prescribe such rules as may be necessary to carry out the purposes of this article, including, but not limited to, rules relating to applicability of credit, method of claiming credit, credit recapture, documentation necessary to claim credit and rules prev…

The burden of proof is on the eligible company claiming the credit allowed by this article to establish by clear and convincing evidence that the eligible company or credit transferee is entitled to the amount of credit asserted for the taxable year.

(a) No inference, implication, or presumption of legislative construction or intent may be drawn or made by reason of the location or grouping of any particular section, provision, or portion of §11-13KK-1 et seq. of this code; and no legal effect may be given to any descriptive …

The tax commission may prescribe such rules as may be necessary to carry out the purposes of this article, including, but not limited to, rules relating to applicability of credit, method of claiming of credit, credit recapture, documentation necessary to claim credit and rules p…

A taxpayer who does not keep the records required for identification of qualified research and development credit property, is subject to the following rules: (1) A taxpayer is treated as having disposed of, during the taxable year, any qualified research and development credit p…

In order to effectuate the purposes of this article, the Tax Commissioner may promulgate legislative rules, including emergency rules, in accordance with §29A-3-1 et seq. of this code.

(a) Small business defined. — For purposes of this section, the term “small business” means a business which has annual gross receipts of not more than $7 million (including the gross receipts of any affiliates in its controlled group): Provided, That beginning January 1, 2004, a…

(a) Mere change in form of business. — Property may not be treated as disposed of under §11-13GG-8 of this code, by reason of a mere change in the form of conducting the business as long as the property is retained in the successor’s downstream natural gas manufacturing facility …

Tax returns, statements or other documents, or copies thereof, required by this article, or rules promulgated by the commissioner, shall be filed with the Tax Commissioner by delivery, in person or by mail, to his or her office in Charleston, West Virginia: Provided, That the Tax…

The Tax Commissioner shall adopt procedural and interpretive rules or propose legislative rules for legislative approval, as appropriate, in the manner prescribed in article three, chapter twenty-nine-a of this code, that the Tax Commissioner considers necessary to administer thi…

The provisions of this article become effective on July 1, 2005, and apply only to qualified investment made on or after that date: Provided, That no entitlement to the tax credit shall result from any qualified investment made after June 30, 2008: Provided, however, That unless …

(a) Mere change in form of business. — Machinery and equipment may not be treated as disposed of under §11-13EE-9 of this article, by reason of a mere change in the form of conducting the business as long as the machinery and equipment is retained in the successor business in thi…

This article shall be effective for personal income taxable years beginning on or after January 1, 2024, and for corporation net income tax taxable years beginning on or after January 1, 2024. Subject to the restrictions, limitations and requirements set forth in this article, ad…

(a) Beginning on February 1, 2006, and on February 1 every third year thereafter, the commissioner shall submit to the Governor, the President of the Senate and the Speaker of the House of Delegates a tax credit review and accountability report evaluating the cost effectiveness o…