West Virginia Code § 11-13P-1

Legislative finding and purpose
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The Legislature finds that the retention of physicians practicing in this state is in the public
interest and promotes the general welfare of the people of this state. The Legislature further
finds that the promotion of stable and affordable medical malpractice liability insurance
premium rates will induce retention of physicians practicing in this state.
In order to effectively decrease the cost of medical liability insurance premiums paid in this
state on physicians' services, there is hereby provided a tax credit for certain medical
liability insurance premiums paid.

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