{"data":{"id":"us-wv/w.-va.-code-11-13g-3","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13G-3","heading":"Amount of credit.","body":"There shall be allowed to any eligible taxpayer a credit against the carrier income tax imposed by article twelve-a of this chapter or telecommunications tax imposed by article thirteen-b of this chapter, whichever such tax may be imposed upon the eligible taxpayer, for providing telephone service at special reduced rates to qualified low-income residential customers. The amount of the credit available to any eligible taxpayer shall be equal to its cost of providing telephone service at special reduced rates to qualified low-income residential customers less any reimbursement of such cost which the taxpayer has received through other means.","path":["CHAPTER 11. TAXATION.","ARTICLE 13G. TAX CREDIT FOR REDUCING TELEPHONE UTILITY RATES FOR CERTAIN LOW-INCOME RESIDENTIAL CUSTOMERS."],"source_url":"https://code.wvlegislature.gov/11-13G-3/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:43Z","sha256":"60655ddba8692c9c8eb2225ce4c50aea4f718ebe3c9ab05c60275f6ca6c71cc8","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13g-2","next":"us-wv/w.-va.-code-11-13g-4"},"notice":"GroundRules: Original legal text. Not legal advice."}