West Virginia Code Chapter 11. Taxation § 11-13X-4. Creation of the tax credit

(a) An eligible company may apply for, and the Tax Commissioner shall allow, a nonrefundable tax credit in an amount equal to the percentage specified in § 11-13X-5 of this code of:

(b) Expenditures utilized by an eligible company for purposes of calculating the tax credit authorized by this article shall in no event be utilized by the eligible company for the purpose of calculating or qualifying investment for claiming the economic opportunity tax credit authorized by § 11-13Q-1 et seq. of this code or the manufacturing investment tax credit authorized by § 11-13S-1 et seq. of this code.