WVC 11 - 13 Q- 2
§11-13Q-2. Legislative finding and purpose.
The Legislature finds that the encouragement of economic
opportunity in this state is in the public interest and promotes
the general welfare of the people of this state. In order to
encourage greater capital investment in businesses in this state
and thereby increase economic opportunity in this state, there is
hereby enacted the economic opportunity tax credit.
Note: WV Code updated with legislation passed through the 2012 1st Special Session