(1) The number of taxpayers claiming the credit;
(2) The net number, type and duration of new jobs created by all taxpayers claiming the credit and the wages and benefits paid;
(3) The cost of the credit;
(4) The cost of the credit per new job created; and
(5) A comparison of employment trends for the industry and for taxpayers within the industry that claim the credit or deduction; and
(b) Taxpayers claiming the credit shall provide information that the Tax Commissioner requires to prepare the report required by this section. The information is subject to the confidentiality and disclosure provisions of sections five-d and five-s, article ten of this chapter.
Note: WV Code updated with legislation passed through the 2012 1st Special Session