West Virginia · Through as of 2026-08-03; contains at least the enactments of the 2026 Regular Session · Newer source version available

W. Va. Code § 11-13R-5: Amount of credit allowed.

Where this section sits in the code

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.

Collected 2026-09-06T00:21:45Z. Source file · JSON