The provisions of this article shall be effective for tax
years beginning on or after January 1, 2012. No new tax credits
may be created for any tax year beginning on or after December 31,
2021. All unused tax credits expire and cease to be useable in tax
years beginning on or after December 31, 2021.
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.