§11-13F-1. Legislative Purpose.
 In order to reimburse public utilities for the revenue deficiencies that they incur in providing special reduced electric or natural gas or water utility rates to low-income residential customers in accordance with the provisions of article two-a of chapter twenty-four, there is hereby provided a business and occupation tax credit for reducing electric natural gas, or water utility rates for low-income residential customers. Note: WV Code updated with legislation passed through the 2012 1st Special Session