WVC 11 - 13 M- 1
§11-13M-1. Legislative purpose.
The Legislature finds that production of consumer-ready wood
products is very important to the economy of this state and that a
sound economy is in the public interest and promotes the general
welfare of the people of this state. In order to encourage capital
investment in this state, through the manufacture of consumer-ready
wood products after the thirtieth day of June, one thousand nine
hundred ninety-seven, thereby increasing employment and economic
development, there is hereby provide to eligible taxpayers a credit
for each new job filled by a full-time hourly employee who works in
a new consumer-ready wood product manufacturing facility, or in a
new consumer-ready wood product line of an existing manufacturing
facility, that begins operating in this state after the thirtieth
day of June, one thousand nine hundred ninety-seven.