West Virginia · Manufacturing / Investment · WV-MIC-001
Manufacturing Investment Tax Credit
Publication revised September 24, 2026. Sourcebook page 276.
Credit amount / calculation
5% of qualified manufacturing capital investment, generally taken over 10 years; annual use limited by tax-liability rules.
Business fit and eligible activity
Excellent fit for capital-intensive, low-job-growth mills because it rewards qualified manufacturing investment without requiring new jobs. Qualified investment or approved project activity; confirm eligible property, location and taxpayer type.
Eligibility and practical use
For a mill owner, the practical question is what property the statute treats as qualified investment. Production machinery is usually the first place to look; buildings, electrical work, software, mobile equipment, and used machinery require closer reading. Logging equipment deserves a separate eligibility check because mobile harvesting property may be treated differently from machinery used at a manufacturing site.
Illustrative business benefit
$900,000 of qualified manufacturing investment x 5% = $45,000 total credit. Spread over ten years, the annual installment is $4,500 before annual tax-liability restrictions; it is not a $45,000 first-year payment.
Timing / first action
Tax-year claim: document the eligible expense, hire or placed-in-service date and meet any separate certification deadline. Get a written answer on which property is qualified - especially buildings, installation, software, used equipment, vehicles, and mobile machinery.
Official sources
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