West Virginia Code § 11-13M-1

Legislative purpose
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The Legislature finds that production of consumer-ready wood products is very important to
the economy of this state and that a sound economy is in the public interest and promotes
the general welfare of the people of this state. In order to encourage capital investment in
this state, through the manufacture of consumer-ready wood products after June 30, 1997,
thereby increasing employment and economic development, there is herebye provide to
eligible taxpayers a credit for each new job filled by a full-time hourly employee who works
in a new consumer-ready wood product manufacturing facility, or in a nrew consumer-ready
wood product line of an existing manufacturing facility, that begins operating in this state
after June 30, 1997.

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