West Virginia § 11-13Z-2 Restrictions

West Virginia Statutes

§ 11-13Z-2 — Restrictions

West Virginia § 11-13Z-2

Ch. 11TAXATION

Art. 13ZRESIDENTIAL SOLAR ENERGY TAX CREDIT

This text of West Virginia § 11-13Z-2 (Restrictions) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 11-13Z-2 (2026).

Text

In order to receive the credit for a solar energy system on residential property, the system must use solar energy to:

(1)Generate electricity;

(2)Heat or cool a structure; or

(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.

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In order to receive the credit for a solar energy system on residential property, the system must use solar energy to:

(1) Generate electricity;

(2) Heat or cool a structure; or

(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.