§11-13X-7. Application of Credit to State Taxes
(a) Credit allowed. – Beginning in the taxable year that the expenditures permitted under section four of this article are incurred, eligible companies and owners of eligible companies, as described in subsection (d) of this section, are permitted a credit, as described in section five of this article, against the taxes imposed by articles twenty-four […]
§11-13X-1. Short Title
This article may be cited as the "West Virginia Film Industry Investment Act."
§11-13X-2. Legislative Findings and Purpose
The Legislature finds that the encouragement of economic growth through the production of motion pictures and other commercial film or audiovisual projects in this state is in the public interest and promotes the general welfare of the people of this state. In order to encourage greater economic growth and development in this state, there is […]