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Program

Economic Opportunity Tax Credit (EOTC)

Provides employment-linked tax credits for businesses that expand jobs in West Virginia.

West Virginia Tax DivisionUnited StatesTax credit

The Economic Opportunity Tax Credit rewards qualified WV businesses for making capital investments creating at least 10 new jobs. The credit equals 10–30% of qualified investment, pro-rated over 10 years, and can offset up to 80–100% of applicable taxes. Statutory tax credit — not a competitive grant.

AIHardwareAdvanced ManufacturingSemiconductors

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.

Last verified: 1 Jun 2026Source: tax.wv.gov