The provisions of this article shall be effective for tax years beginning on or after January 1, 2012. No new tax credits may be created for any tax year beginning on or after December 31, 2021. All unused tax credits expire and cease to be useable in tax years beginning on or after December 31, 2021.
W. Va. Code § 11-13CC-5
Expiration
Known as the Energy Intensive Industrial Consumers Revitalization Tax Credit Act
The act spans §§ 11-13CC-1 to 11-13CC-5 (6 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.