{"data":{"id":"us-wv/w.-va.-code-11-13oo-9","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13OO-9","heading":"Effective date.","body":"The credit allowed by this article shall be allowed for tax years beginning on or after the first day of January 2026.","path":["CHAPTER 11. TAXATION.","ARTICLE 13OO. TAX CREDIT FOR DISASTER REPAIR AND RECOVERY EFFORT EXPENDITURES."],"source_url":"https://code.wvlegislature.gov/11-13OO-9/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:51Z","sha256":"d494b4d9ebb6001f72535b96493a0e4cf5406d36f90ab0852fd745e2bffd80d3","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13oo-8","next":"us-wv/w.-va.-code-11-14-1"},"notice":"GroundRules: Original legal text. Not legal advice."}