WVC 11 - 13 Z- 1
§11-13Z-1. Amount of credit.
Any taxpayer who installs or causes to be installed a solar
energy system on property located in this state and owned by the
taxpayer and used as a residence after July 1, 2009, shall be
allowed a credit against the taxes imposed in article twenty-one of
this chapter in an amount equal to thirty percent of the cost to
purchase and install the system up to a maximum amount of $2,000.