W. Va. Code § 11-13NN-3: Amount of credit allowed.

An eligible taxpayer may apply for, and the Tax Commissioner shall allow, a nonrefundable tax credit as set out in this section:

(1) For qualified short line railroad maintenance expenditures, a tax credit is allowed in an amount equal to 50 percent of the qualified short line railroad maintenance expenditures.

(2) For qualified new rail infrastructure expenditures, a credit is allowed against the taxes due under this chapter in an amount equal to 50 percent of an eligible taxpayer’s qualified new rail infrastructure expenditures.