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Economic Opportunity Tax Credit (EOTC)

Economic Opportunity Tax Credit

Funds West Virginia employers expanding facilities and adding jobs through annual state income tax incentives.

Between cyclesWest Virginia Tax DivisionUnited States

The West Virginia Economic Opportunity Tax Credit (EOTC) is a statutory, rolling annual credit available to for-profit businesses that make qualified capital investments in new or expanded facilities within West Virginia and create at least ten new full-time jobs within the state. The credit is claimed on the business's annual West Virginia income tax return using Form WV/EOTC-A, filed by the retu…

West Virginia tax credit for businesses making qualified capital investments in new or expanded WV facilities that create at least ten new jobs.

CycleiHow often this grant runs — e.g. annually, on a rolling basis, or a one-off call.Rolling
Next deadlineiThe next date applications are due. Rolling means you can apply any time.Rolling
Decision timeiTypical time from the deadline to the funder's decision.—
Project durationiHow long the funded work is expected to run.—
Award typeiThe form of funding — grant, equity, loan, tax credit, etc.Tax credit
Match fundingiThe share of project costs you must cover yourself. 0% = fully funded.0%
Funding pooliThe total budget available across all awards in this round.—

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Last verified: 22 Jul 2026Source: tax.wv.gov