{"data":{"id":"us-wv/w.-va.-code-11-13k-1","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13K-1","heading":"Findings and purpose.","body":"The Legislature finds that it is an important public policy to promote environmentally sound practices within the agricultural industry in this state. Therefore, a credit against the taxes imposed by articles twenty-one and twenty-four of this chapter shall be allowed in an amount equaling twenty-five percent of all expenditures for the purchase and installation of agricultural equipment and structures for agricultural operations within this state which serve to protect the environment.","path":["CHAPTER 11. TAXATION.","ARTICLE 13K. TAX CREDIT FOR AGRICULTURAL EQUIPMENT."],"source_url":"https://code.wvlegislature.gov/11-13K-1/","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":"9b6e6dd7ff801de6d6980984c20ab18542223cfe654152a8b5a45873e56cbd56","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13j-12","next":"us-wv/w.-va.-code-11-13k-2"},"notice":"GroundRules: Original legal text. Not legal advice."}