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WEST VIRGINIA CODE
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WVC 11 - 13 R- 5 §11-13R-5. Amount of credit allowed.
The allowable credit is the greater of:

(1) Three percent of the annual combined qualified research and development expenditure; or

(2) Ten percent of the excess of the annual combined qualified research and development expenditure over the base amount.

Note: WV Code updated with legislation passed through the 2013 1st Special Session
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