Strategic Research and Development Tax Credit
Administers West Virginia Strategic innovation Tax Credit calculations and filing support for qualified research activity.
The West Virginia Strategic Research and Development Tax Credit was a statutory tax credit available to businesses conducting qualified research and development activity in West Virginia. The credit was established under the WV Strategic R&D Tax Credit Act to incentivize private-sector investment in R&D within the state by reducing the tax liability of qualifying businesses in proportion to their eligible R&D expenditures.
The program has been terminated. Per the structured program record, the WV Strategic R&D Tax Credit Act was wound down effective January 1, 2014; no credit is available for investments made on or after that date. No award amounts, eligibility details, or application procedures are actionable because the credit no longer exists. The tax division (West Virginia Tax Division) administered the credit during its active period, but no current application pathway exists.
This record is retained in the catalog solely to document the program's prior existence and prevent misrouting of searches for WV R&D incentives. Any organization seeking current R&D tax incentives in West Virginia should evaluate federal R&D tax credit options or other active state programs, as no successor program is documented in available sources.
A West Virginia R&D tax credit program that terminated January 1, 2014; no new claims are available and no active application pathway exists.
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