{"data":{"id":"us-wv/w.-va.-code-11-13r-5","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13R-5","heading":"Amount of credit allowed.","body":"The allowable credit is the greater of:\n(1) Three percent of the annual combined qualified research and development expenditure; or\n(2) Ten percent of the excess of the annual combined qualified research and development expenditure over the base amount.","path":["CHAPTER 11. TAXATION.","ARTICLE 13R. STRATEGIC RESEARCH AND DEVELOPMENT TAX CREDIT."],"source_url":"https://code.wvlegislature.gov/11-13R-5/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:45Z","sha256":"2cbccf5989a37f55e3c408b79105db3ce9fe1eee86a2b41af2fcd59cb1d41794","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13r-4","next":"us-wv/w.-va.-code-11-13r-6"},"notice":"GroundRules: Original legal text. Not legal advice."}