WVC 5 E- 1 - 23
§5E-1-23. Elimination of credit; effective date.
Notwithstanding any other provision of this article to the
contrary, no entitlement to any tax credit under this article shall
result from, and no tax credit shall be available to, any taxpayer
for any investment in a West Virginia capital company made after
the thirty-first day of December, two thousand six: Provided
the provisions of this article shall continue to apply to the
investments for which tax credits were authorized and allocated
pursuant to the provisions of this article in effect prior to the
first day of January, two thousand seven.