{"data":{"id":"us-wv/w.-va.-code-11-13d-3b","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13D-3b","heading":"Application of credit after June 30, 1989.","body":"For taxable years ending on and after July 1, 1989, the credits allowed under section three shall continue to be applied as provided in section three-a. In addition, the credit allowed under subsection (f) of section three that remains after its application as provided in section three-a of this article shall be applied to reduce the tax imposed by article twenty-four of this chapter: Provided, That this credit may not reduce by more than fifty percent the amount of the net tax liability of the taxpayer for the taxable year under article twenty-four of this chapter, which amount of net tax liability shall be determined before application of the credit allowed by article thirteen-c of this chapter.","path":["CHAPTER 11. TAXATION.","ARTICLE 13D. TAX CREDITS FOR INDUSTRIAL EXPANSION AND REVITALIZATION, RESEARCH AND DEVELOPMENT PROJECTS, CERTAIN HOUSING DEVELOPMENT PROJECTS, MANAGEMENT INFORMATION SERVICES FACILITIES, INDUSTRIAL FACILITIES PRODUCING COAL-BASED LIQUIDS USED TO PRODUCE SYNTHETIC FUELS, AND AEROSPACE INDUSTRIAL FACILITY INVESTMENTS."],"source_url":"https://code.wvlegislature.gov/11-13D-3B/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:42Z","sha256":"041fc2deb1f6b832efaffad2f4921113e4a184547c4b205e914ed4ef9b3a2528","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13d-3a","next":"us-wv/w.-va.-code-11-13d-3c"},"notice":"GroundRules: Original legal text. Not legal advice."}