{"data":{"id":"us-wv/w.-va.-code-11-24-12","jurisdiction":"us-wv","citation":"W. Va. Code § 11-24-12","heading":"Military incentive tax credit.","body":"Every employer entitled to receive a tax credit against its West Virginia corporate income tax liability as provided in article two-c, chapter twenty-one-a of this code shall receive the credit for the period and in the amount specified in said article two-c of this chapter. The State Tax Commissioner shall provide by appropriate rule or regulation for the reporting, filing and application of claims for the tax credit provided for in a manner in conformity with the legislative purpose as declared in section two, article two-c, chapter twenty-one-a of this code.","path":["CHAPTER 11. TAXATION.","ARTICLE 24. CORPORATION NET INCOME TAX."],"source_url":"https://code.wvlegislature.gov/11-24-12/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:22:05Z","sha256":"a6d16544931e56e4192e7c1efc57d5a1fd1bf47b71d1a0891af7f56efbcf511a","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-24-11b","next":"us-wv/w.-va.-code-11-24-13"},"notice":"GroundRules: Original legal text. Not legal advice."}