{"data":{"id":"us-wv/w.-va.-code-11-13a-10a","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13A-10a","heading":"Tax credit for business investment and jobs expansion; industrial expansion and revitalization; eligible research and development projects; coal loading facilities.","body":"(a) There shall be allowed as a credit against the tax imposed by this article for the taxable year, the amount determined under articles thirteen-c, thirteen-d and thirteen-e of this chapter relating respectively to:\n(1) The tax credit for business investment and jobs expansion;\n(2) The tax credit for industrial expansion and revitalization and eligible research and development projects; and\n(3) The tax credit for coal loading facilities.\n(b) The Tax Commissioner shall prescribe such regulations as he deems necessary to carry out the purposes of this section and articles thirteen-c, thirteen-d and thirteen-e of this chapter.\n(c) This provision shall take effect on July 1, 1987.","path":["CHAPTER 11. TAXATION.","ARTICLE 13A. SEVERANCE AND BUSINESS PRIVILEGE TAX ACT."],"source_url":"https://code.wvlegislature.gov/11-13A-10A/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:41Z","sha256":"c488209cdd3f49b6a8a180add8ae366246c39670ef60bf87474e8114019d38fa","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13a-10","next":"us-wv/w.-va.-code-11-13a-11"},"notice":"GroundRules: Original legal text. Not legal advice."}