{"data":{"id":"us-wv/w.-va.-code-11-23-17a","jurisdiction":"us-wv","citation":"W. Va. Code § 11-23-17a","heading":"(Effective July 1, 1987) Tax credit for business investment and jobs expansion; industrial expansion and revitalization; eligible research and development projects; coal loading facilities.","body":"(a) There shall be allowed as a credit against the tax imposed by this article for the taxable year the amount determined under articles thirteen-c, thirteen-d and thirteen-e of this chapter relating respectively to:\n(1) The tax credit for business investment and jobs expansion;\n(2) The tax credit for industrial expansion and revitalization and eligible research and development projects; and\n(3) The tax credit for coal loading facilities.\n(b) The Tax Commissioner shall prescribe such regulations as he deems necessary to carry out the purposes of this section and articles thirteen-c, thirteen-d and thirteen-e of this chapter.\n(c) This provision shall take effect on July 1, 1987.","path":["CHAPTER 11. TAXATION.","ARTICLE 23. BUSINESS FRANCHISE TAX."],"source_url":"https://code.wvlegislature.gov/11-23-17A/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:22:03Z","sha256":"386991bbb23e3c097c495302db44129b60094cae0b3e7e55c123a4aeb22b1800","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-23-17","next":"us-wv/w.-va.-code-11-23-17b"},"notice":"GroundRules: Original legal text. Not legal advice."}