Article

Economic Opportunity Tax Credit

W. Va. Code § 11-13Q-1— Short title
W. Va. Code § 11-13Q-2— Legislative finding and purpose
W. Va. Code § 11-13Q-3— Definitions
W. Va. Code § 11-13Q-4— Amount of credit allowed
W. Va. Code § 11-13Q-5— Credit allowed for locating corporate headquarters in this state
W. Va. Code § 11-13Q-6— Credit allowable for certified projects
W. Va. Code § 11-13Q-7— Application of annual credit allowance
W. Va. Code § 11-13Q-8— Qualified investment
W. Va. Code § 11-13Q-9— New jobs percentage
W. Va. Code § 11-13Q-10— Credit for small business
W. Va. Code § 11-13Q-10a— Credit allowed for specified high technology manufacturers
W. Va. Code § 11-13Q-11— Forfeiture of unused tax credits; redetermination of credit allowed
W. Va. Code § 11-13Q-12— Recapture of credit; recapture tax imposed
W. Va. Code § 11-13Q-13— Transfer of qualified investment to successors
W. Va. Code § 11-13Q-14— Identification of investment credit property
W. Va. Code § 11-13Q-15— Failure to keep records of investment credit property
W. Va. Code § 11-13Q-16— Interpretation and construction
W. Va. Code § 11-13Q-17— Severability
W. Va. Code § 11-13Q-18— Burden of proof; application required; failure to make timely application
W. Va. Code § 11-13Q-19— Business eligible for credit entitlements
W. Va. Code § 11-13Q-20— Tax credit review and accountability
W. Va. Code § 11-13Q-21— Effective date; election; notice of claim or election under transition rules
W. Va. Code § 11-13Q-22— Credit available for taxpayers which do not satisfy the new jobs percentage requirement