{"data":{"id":"us-wv/w.-va.-code-11-28-2","jurisdiction":"us-wv","citation":"W. Va. Code § 11-28-2","heading":"Eligibility for credit.","body":"For those tax years beginning on or after January 1, 2020, a business entity will be allowed a credit against certain taxes imposed by this chapter, as described in §11-28-3 of this code, if the business entity meets the following requirements:\n(1) The entity is a corporation, small business corporation, limited liability company, partnership, or unincorporated business entity as defined in this code that also has a principal place of business in the state;\n(2) The entity employs at the post-coal mine site a minimum of 10 full-time (32 hours a week or more) employees; and\n(3) The entity’s principal place of business is located on a post-coal mine site within this state.","path":["CHAPTER 11. TAXATION.","ARTICLE 28. POST-COAL MINE SITE BUSINESS CREDIT."],"source_url":"https://code.wvlegislature.gov/11-28-2/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:22:07Z","sha256":"b082a8de9ee1960b3e990f4abdacd480ab274f65ce4e4f836ffe6dc9262498dd","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-28-1","next":"us-wv/w.-va.-code-11-28-3"},"notice":"GroundRules: Original legal text. Not legal advice."}