West Virginia § 11-28-2 Eligibility for credit

West Virginia Statutes

§ 11-28-2 — Eligibility for credit

West Virginia § 11-28-2

Ch. 11TAXATION

Art. 28POST-COAL MINE SITE BUSINESS CREDIT

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Bluebook

W. Va. Code § 11-28-2 (2026).

Text

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:

(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;

(2)The entity employs at the post-coal mine site a minimum of 10 full-time (32 hours a week or more) employees; and

(3)The entity’s principal place of business is located on a post-coal mine site within this state.

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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:

(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;

(2) The entity employs at the post-coal mine site a minimum of 10 full-time (32 hours a week or more) employees; and

(3) The entity’s principal place of business is located on a post-coal mine site within this state.

Legislative History

2019 Reg. Sess., SB29; 2019 Reg. Sess., SB635; 2019 Reg. Sess., SB666; 2018 Reg. Sess., SB300; 2017 Reg. Sess., SB38; 2016 Reg. Sess., SB337; 2008 Reg. Sess., SB332