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Chapter 11     Entire Code
‹ Chapter 10  |  Chapter 11A › Printer Friendly Versions
Chapter 11  |  Article 11 - 13I

1 - SUPERVISION

1A - APPRAISAL OF PROPERTY

1B - ADDITIONAL REVIEW OF PROPERTY

1C - FAIR AND EQUITABLE PROPERTY VA

2 - ASSESSORS

3 - ASSESSMENTS GENERALLY

4 - ASSESSMENT OF REAL PROPERTY

5 - ASSESSMENT OF PERSONAL PROPERTY

6 - ASSESSMENT OF PUBLIC SERVICE BU

6A - POLLUTION CONTROL FACILITIES T

6B - HOMESTEAD PROPERTY TAX EXEMPTI

6C - SPECIAL METHOD FOR APPRAISING

6D - ALTERNATIVE-FUEL MOTOR VEHICLE

6E - SPECIAL METHOD FOR VALUATION O

6F - SPECIAL METHOD FOR APPRAISING

6G - ASSESSMENT OF INTERSTATE PUBLI

6H - VALUATION OF SPECIAL AIRCRAFT

6I - SENIOR CITIZEN PROPERTY TAX PA

6J - SPECIAL METHOD FOR VALUATION O

6K - ASSESSMENT OF INDUSTRIAL PROPE

7 - CAPITATION TAXES

7D - VOLUNTARY TRANSFER FROM TEACHE

8 - LEVIES

8A - COUNTY-WIDE LEVY FOR DISTRICT

9 - CRIMES AND PENALTIES

10 - WEST VIRGINIA TAX PROCEDURE A

10A - WEST VIRGINIA OFFICE OF TAX

10B - TAX PENALTY AND ADDITIONS TO

10C - BENEFITS-FUNDED PURCHASING

10D - TAX AMNESTY PROGRAM

10E - TAX SHELTER VOLUNTARY COMPLI

11 - ESTATE TAXES

11A - INTERSTATE COMPROMISE OF INH

11B - INTERSTATE ARBITRATION OF IN

12 - BUSINESS REGISTRATION TAX

12A - ANNUAL TAX ON INCOMES OF CER

12B - MINIMUM SEVERANCE TAX ON COA

12C - CORPORATE LICENSE TAX

12D - ESTABLISHMENT OF OFFICE OF B

13 - BUSINESS AND OCCUPATION TAX

13A - SEVERANCE AND BUSINESS PRIVI

13AA - COMMERCIAL PATENT INCENTIVE

13B - TELECOMMUNICATIONS TAX

13BB - WEST VIRGINIA INNOVATIVE M

13C - BUSINESS INVESTMENT AND JOBS

13CC - ENERGY INTENSIVE INDUSTRIAL

13D - TAX CREDITS FOR INDUSTRIAL E

13E - BUSINESS AND OCCUPATION TAX

13F - BUSINESS AND OCCUPATION TAX

13G - TAX CREDIT FOR REDUCING TELE

13H - BUSINESS AND OCCUPATION TAX

13I - TAX CREDIT FOR EMPLOYING FOR
    11 - 13 I- 1
    11 - 13 I- 2
    11 - 13 I- 3

13J - NEIGHBORHOOD INVESTMENT PROG

13K - TAX CREDIT FOR AGRICULTURAL

13L - THE NATURAL GAS INDUSTRY JOB

13M - TAX CREDIT FOR NEW VALUE-ADD

13N - TAX CREDIT FOR NEW STEEL MAN

13O - TAX CREDIT FOR NEW ALUMINUM

13P - TAX CREDIT FOR MEDICAL LIABI

13Q - ECONOMIC OPPORTUNITY TAX CRE

13R - STRATEGIC RESEARCH AND DEVEL

13S - MANUFACTURING INVESTMENT TAX

13T - TAX CREDIT FOR COMBINED CLAI

13U - HIGH-GROWTH BUSINESS INVESTM

13V - WORKERS' COMPENSATION DEBT R

13W - APPRENTICESHIP TRAINING TAX

13X - WEST VIRGINIA FILM INDUSTRY

13Y - THE WEST VIRGINIA MANUFACTUR

13Z - RESIDENTIAL SOLAR ENERGY TAX

14 - GASOLINE AND SPECIAL FUEL EXC

14A - MOTOR CARRIER ROAD TAX

14B - INTERSTATE FUEL TAX AGREEMEN

14C - MOTOR FUEL EXCISE TAX

15 - CONSUMERS SALES AND SERVICE T

15A - USE TAX

15B - STREAMLINED SALES AND USE TA

16 - NONINTOXICATING BEER

17 - TOBACCO PRODUCTS EXCISE TAX A

18 - EXCISE TAX ON USE, CONSUMPTIO

19 - SOFT DRINKS TAX

20 - RECIPROCAL ENFORCEMENT

21 - PERSONAL INCOME TAX

22 - EXCISE TAX ON PRIVILEGE OF TR

23 - BUSINESS FRANCHISE TAX

24 - CORPORATION NET INCOME TAX

25 - TAX RELIEF FOR ELDERLY HOMEOW

26 - HEALTH CARE PROVIDER MEDICAID

27 - HEALTH CARE PROVIDER TAXES

WVC 11 - CHAPTER 11. TAXATION.
WVC 11 - 13 I- ARTICLE 13I. TAX CREDIT FOR EMPLOYING FORMER EMPLOYEES OF COLIN ANDERSON CENTER WHO LOST THEIR JOBS DUE TO THE CLOSURE OF COLIN ANDERSON CENTER.

WVC 11 - 13 I- 1 §11-13I-1. Legislative purpose.
The Legislature finds and declares that the Colin Anderson Center employees were good employees and performed a valuable service for the residents of the center, and the public comments regarding the closure of Colin Anderson indicated that the main objection to the closure was the care which the residents of Colin Anderson would receive elsewhere. In recognition of the expertise of these employees and their dedication to their duties and the people whom they cared for, the Legislature finds that it is in the best interests of the state to encourage the employment of those persons who are unemployed as a result of the closing of the Colin Anderson Center.

WVC 11 - 13 I- 2 §11-13I-2. Credit allowed; amount and duration of credit;

recapture of credit and effective date.
(a) There shall be allowed to eligible taxpayers a credit against the taxes imposed in articles twenty-one, twenty-three and twenty-four of this chapter. For the purpose of this article, "eligible taxpayer" means a person, firm, partnership, corporation or other entity who employs a person or persons who lost his or her job as a result of the closure of the Colin Anderson Center. Such credit shall be in an amount equal to one half of the cost to the state of unemployment compensation which shall be determined based on the unemployment compensation cost to the state of an employee who earns twenty-one thousand dollars per year and shall be further determined as if such person was unemployed for and drew a full sixteen weeks of unemployment benefits. In the event an eligible taxpayer employs more than one such person, the credit allowed shall be multiplied by the number of persons so employed.

(b) The credit set forth in this article shall apply to personal income tax liabilities, corporation net income tax liabilities and business franchise tax liabilities arising after the thirty-first day of December, one thousand nine hundred ninety-five. The credit established in this article shall expire and may not be claimed for those tax years ending after the thirty-first day of December, two thousand, and in order to claim this credit an eligible taxpayer shall have employed a person who lost his or her job after the thirty-first day of December, one thousand nine hundred ninety-five, as a result of the closing of Colin Anderson Center and must be employed after said date and prior to the thirty-first day of December, one thousand nine hundred ninety-nine.

(c) As a condition of receiving the credit established in this article, the eligible taxpayer shall employ the person or persons for a period of time at least equal to one year. In the event such person is employed for less than one year the credit herein shall be recaptured at the rate of twenty percent of the dollar value of the credit for each month under twelve months the person works.

WVC 11 - 13 I- 3 §11-13I-3. Application of credit; limitation of credit; tax

commissioner to promulgate forms and legislative rule; notice of credit.
(a) The credit allowed in this article shall be first applied to a taxpayer's business franchise tax liability, and then to either the taxpayer's personal income tax liability or corporation net income tax liability, as the case may be.

(b) The credit allowed in this article shall not exceed ten thousand dollars per year and shall not be refundable, nor carried forward nor backward to other tax years.

(c) The state tax commissioner shall promulgate legislative rules pursuant to chapter twenty-nine-a of this code regarding the applicability, method of claiming of the credit, recapture of the credit and documentation necessary to claim the credit herein allowed.

(d) The state tax commissioner shall develop a written notice setting forth the availability of this credit and shall transmit this notice to the department of health and human resources to be distributed to potential employers of the Colin Anderson Center to make such employers aware of the tax credit allowed herein. The department of health and human resources shall distribute notice of the credit allowed herein as widely as possible to potential employers.

Note: WV Code updated with legislation passed through the 2015 Regular Session
The WV Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.


Recent legislation affecting the Code

Citation Year/Session Short Title
§11 - 15 - 9 O - (New Code)
SENATE BILL - 54
PASSED - Regular Session

SB54 ENR  (Uploaded - 03/14/2016)
Altering how tax is collected on homeowners' associations
§11 - 13 J- 3 - (Amended Code)
§11 - 13 J- 4 - (Amended Code)
§11 - 13 J- 4 A - (Amended Code)
§11 - 13 J- 10 - (Amended Code)
§11 - 13 J- 12 - (Amended Code)
SENATE BILL - 293
PASSED - Regular Session

SB293 SUB1 ENR  (Uploaded - 03/17/2016)
Neighborhood Investment Program Act
§11 - 16 - 18 - (Amended Code)
SENATE BILL - 298
PASSED - Regular Session

SB298 SUB1 ENR  (Uploaded - 03/17/2016)
Allowing restaurants, private clubs and wineries sell alcoholic beverages on Sundays
§11 - 21 - 9 - (Amended Code)
§11 - 21 - 71 A - (Amended Code)
SENATE BILL - 349
PASSED - Regular Session

SB349 ENR  (Uploaded - 03/10/2016)
Updating meaning of federal adjusted gross income
§11 - 24 - 43 A - (Amended Code)
SENATE BILL - 352
PASSED - Regular Session

SB352 ENR  (Uploaded - 03/14/2016)
Dedicating corporation net income tax proceeds to railways
§11 - 15 - 30 - (Amended Code)
SENATE BILL - 400
PASSED - Regular Session

SB400 SUB1 ENR  (Uploaded - 03/10/2016)
Reducing amount of sales tax proceeds dedicated to School Major Improvement Fund
§11 - 13 A- 3 B - (Amended Code)
§11 - 13 V- 4 - (Amended Code)
§11 - 21 - 96 - (Amended Code)
SENATE BILL - 419
PASSED - Regular Session

SB419 ENR  (Uploaded - 02/29/2016)
Relating to termination of Workers' Compensation Debt Reduction Act
§11 - 13 A- 3 - (Amended Code)
§11 - 15 - 9 I - (Amended Code)
SENATE BILL - 421
PASSED - Regular Session

SB421 SUB1 ENR  (Uploaded - 03/03/2016)
Terminating behavioral health severance and business privilege tax
§11 - 14 C- 9 A - (New Code)
SENATE BILL - 505
PASSED - Regular Session

SB505 ENR  (Uploaded - 03/15/2016)
Exempting certain uses of field gas from motor fuel excise taxes
§11 - 14 C- 9 - (Amended Code)
SENATE BILL - 582
PASSED - Regular Session

SB582 SUB1 enr  (Uploaded - 03/07/2016)
Providing refundable tax credit for motor fuel sold for use or consumed in railroad diesel locomotives
§11 - 13 - 2 D - (Amended Code)
HOUSE BILL - 2823
PASSED - Regular Session

HB2823 SUB ENR  (Uploaded - 03/09/2016)
Eliminating the street and interurban and electric railways tax
§11 - 24 - 3 - (Amended Code)
§11 - 24 - 13 - (Amended Code)
HOUSE BILL - 4148
PASSED - Regular Session

hb4148 ENR  (Uploaded - 02/20/2016)
Updating the meaning of federal taxable income and certain other terms used in the West Virginia Corporation Net Income Tax Act
§11 - 8 - 6 A - (Amended Code)
HOUSE BILL - 4161
PASSED - Regular Session

hb4161 ENR  (Uploaded - 02/22/2016)
Relating to levies on classifications of property by the Board of Public Works
§11 - 27 - 38 - (Amended Code)
HOUSE BILL - 4209
PASSED - Regular Session

HB4209 SUB ENR  (Uploaded - 03/09/2016)
Relating generally to health care provider taxes
§11 - 10 - 11 A - (Amended Code)
HOUSE BILL - 4612
PASSED - Regular Session

HB4612 SUB ENR  (Uploaded - 03/11/2016)
Relating generally to tax increment financing and economic opportunity development districts
§11 - 21 - 32 - (Amended Code)
§11 - 21 - 77 - (Amended Code)
HOUSE BILL - 4705
PASSED - Regular Session

hb4705 ENR  (Uploaded - 03/09/2016)
Relating to adding an additional type of West Virginia source income of nonresident individual
§11 - 17 - 3 - (Amended Code)
§11 - 17 - 4 - (Amended Code)
§11 - 17 - 4 A - (Amended Code)
§11 - 17 - 4 B - (New Code)
SENATE BILL - 1012
PASSED - 1st Special Session

SB1012 ENR  (Uploaded - 06/14/2016)
Increasing tax rate on cigarettes and other tobacco products
Note: WV Code updated with legislation passed through the 2015 Regular Session
The WV Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.
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