WVC 11 - 13 U- 2
§11-13U-2. Legislative finding and purpose.
The Legislature finds the encouragement of investment in
potentially high-growth research and development businesses in this
state is in the public interest and promotes economic growth and
development for the people of this state. In order to encourage
investment in start-up, growth-oriented, research and development
businesses in this state and thereby increase employment and
economic development, there is hereby provided a high-growth
business investment tax credit.