WVC 5 E- 2 - 5
§5E-2-5. 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 venture capital investment made after the thirty-first day
of December, two thousand six: Provided
, That 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.