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W. Va. Code § 11-13R-5

Amount of credit allowed

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

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W. Va. Code § 11-13R-5, Amount of credit allowed, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2363633
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The allowable credit is the greater of: (1) Three percent of the annual combined qualified research and development expenditure; or (2) Ten percent of the excess of the annual combined qualified research and development expenditure over the base amount.