W. Va. Code § 11-13R-5

Current through 2024 First Special Session

Section 11-13R-5 - Amount of credit allowed

The allowable credit is the greater of:

(1) Three percent of the annual combined qualified research and development expenditure; or

(2) Ten percent of the excess of the annual combined qualified research and development expenditure over the base amount.

W. Va. Code § 11-13R-5