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 2016 Regular Session
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