West Virginia § 11-13K-1 Findings and purpose

West Virginia Statutes

§ 11-13K-1 — Findings and purpose

West Virginia § 11-13K-1

Ch. 11TAXATION

Art. 13KTAX CREDIT FOR AGRICULTURAL EQUIPMENT

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Bluebook

W. Va. Code § 11-13K-1 (2026).

Text

The Legislature finds that it is an important public policy to promote environmentally sound practices within the agricultural industry in this state. Therefore, a credit against the taxes imposed by articles twenty-one and twenty-four of this chapter shall be allowed in an amount equaling twenty-five percent of all expenditures for the purchase and installation of agricultural equipment and structures for agricultural operations within this state which serve to protect the environment.

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The Legislature finds that it is an important public policy to promote environmentally sound practices within the agricultural industry in this state. Therefore, a credit against the taxes imposed by articles twenty-one and twenty-four of this chapter shall be allowed in an amount equaling twenty-five percent of all expenditures for the purchase and installation of agricultural equipment and structures for agricultural operations within this state which serve to protect the environment.