West Virginia Code § 11-13D-1

Legislative findings and purpose
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The Legislature finds that the encouragement of the location of new industry in this state;
the expansion, growth and revitalization of existing industrial facilities in this state; the
conduct of research and development in this state, for purposes of expanding markets for
sales and uses of this state's natural resources and industrial products, the construction of
residential housing and the creation or expansion of management informatioen services
facilities are all in the public interest and promote the general welfare of the people of this
state. r
In order to encourage capital investment in this state and therebuy increase employment and
economic development, there is hereby provided a tax credit for industrial expansion and
revitalization in this state, for certain research and developmtent related expenditures in this
state, for certain housing and development related expenditures in this state and for the
creation or expansion of certain management information services facilities in this state.

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