{"data":{"id":"us-wv/w.-va.-code-11-13nn-3","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13NN-3","heading":"Amount of credit allowed.","body":"An eligible taxpayer may apply for, and the Tax Commissioner shall allow, a nonrefundable tax credit as set out in this section:\n(1) For qualified short line railroad maintenance expenditures, a tax credit is allowed in an amount equal to 50 percent of the qualified short line railroad maintenance expenditures.\n(2) For qualified new rail infrastructure expenditures, a credit is allowed against the taxes due under this chapter in an amount equal to 50 percent of an eligible taxpayer’s qualified new rail infrastructure expenditures.","path":["CHAPTER 11. TAXATION.","ARTICLE 13NN. WEST VIRGINIA SHORT LINE RAILROAD MODERNIZATION ACT."],"source_url":"https://code.wvlegislature.gov/11-13NN-3/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:50Z","sha256":"cdb1b44983731d222a93e4b91d86095889ef7c481d6e73b9cba39b883ed01a1d","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13nn-2","next":"us-wv/w.-va.-code-11-13nn-4"},"notice":"GroundRules: Original legal text. Not legal advice."}