{"data":{"id":"us-wv/w.-va.-code-11-13u-2","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13U-2","heading":"Legislative finding and purpose.","body":"The Legislature finds the encouragement of investment in potentially high-growth research and development businesses in this state is in the public interest and promotes economic growth and development for the people of this state. In order to encourage investment in start-up, growth-oriented, research and development businesses in this state and thereby increase employment and economic development, there is hereby provided a high-growth business investment tax credit.","path":["CHAPTER 11. TAXATION.","ARTICLE 13U. HIGH-GROWTH BUSINESS INVESTMENT TAX CREDIT."],"source_url":"https://code.wvlegislature.gov/11-13U-2/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:46Z","sha256":"fea5cf842b2e0746acd71610a4ebc8e81dd4ac59a00a7b822100426b8f1ee765","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13u-1","next":"us-wv/w.-va.-code-11-13u-3"},"notice":"GroundRules: Original legal text. Not legal advice."}