As used in this article:
“Benefits” means all remuneration for work performed that is provided to an employee in whole or in part by the employer, other than wages, including the employers contributions to insurance programs, health care, medical, dental and vision plans, life insurance, employer contributions to pensions, such as a 401(k), and employer-provided services, such as child care, offered by an employer to the employee. “Benefits” does not include the employers share of payroll taxes, Social Security or Medicare contributions, federal or state unemployment insurance contributions or workers compensation;
“Consecutive qualifying period” means each of the three qualifying periods successively following the qualifying period in which the new high-wage job was created;
“Division” means the West Virginia State Tax Division;
“Domicile” means the sole place where an individual has a true, fixed, permanent home. It is the place where the individual has a voluntary, fixed habitation of self and family with the intention of making a permanent home;
“Eligible employee” means an individual who is employed in West Virginia by an eligible employer, who is a resident of West Virginia, and 100 percent of the employees income from such employment is West Virginia income. “Eligible employee” does not include an individual who:
(1) Bears any of the relationships described in paragraphs (1) through (8) of 26 U.S.C. Section 152(a) to the employer or, if the employer is a corporation, to an individual who owns, directly or indirectly, more than 50 percent in value of the outstanding stock of the corporation or, if the employer is an entity other than a corporation, to an individual who owns, directly or indirectly, more than 50 percent of the capital and profits interest in the entity;