{"data":{"id":"us-wv/w.-va.-code-11-13z-2","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13Z-2","heading":"Restrictions.","body":"In order to receive the credit for a solar energy system on residential property, the system must use solar energy to:\n(1) Generate electricity;\n(2) Heat or cool a structure; or\n(3) Provide hot water for use in the structure or to provide solar process heat: Provided, That this does not include a swimming pool, hot tub or any other energy storage medium that has a function other than storage: Provided, however, That the system used to provide hot water must derive at least fifty percent of its energy to heat or cool from the sun.","path":["CHAPTER 11. TAXATION.","ARTICLE 13Z. RESIDENTIAL SOLAR ENERGY TAX CREDIT."],"source_url":"https://code.wvlegislature.gov/11-13Z-2/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:47Z","sha256":"27bc8d9ccd67c9d8f0965b3535920c0370f3eb1add03fbcb3d9d194978e3ed8d","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13z-1","next":"us-wv/w.-va.-code-11-13z-3"},"notice":"GroundRules: Original legal text. Not legal advice."}