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W. Va. Code § 11-13P-3

Eligibility for tax credits; creation of the credit

West Virginia · West Virginia Code Chapter 11 — Taxation · Status: effective

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W. Va. Code § 11-13P-3, Eligibility for tax credits; creation of the credit, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2363595
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There shall be allowed to every eligible taxpayer a credit against the tax payable under section sixteen, article twenty-seven of this chapter. The amount of this credit shall be determined and applied as provided in this article.