(1) The numbers of taxpayers claiming the credit;
(2) The net number, type and duration of new jobs created by all taxpayers claiming the credit and wages and benefits paid;
(3) The cost of the credit;
(4) The cost of the credit per new job created;
(5) Comparison of employment trends for the industry and for taxpayers within the industry that claim the credit; and
(6) The amount of excess credit refunded to small qualified research and development companies pursuant to subsection (i), section six of this article.
(b) Taxpayers claiming the credit shall provide information as the tax commissioner requires to prepare the report: Provided, That the information shall be 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 2016 Regular Session
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