Economic Opportunity Tax Credit
Credit based on qualified investment and new jobs
Expanding businesses creating qualifying jobs and investment can earn a multi-year credit.
Fit 2/3Difficulty 3/3Not refundable
West Virginia
3 programs in the 2026 edition.
View this section in the full 2026 Sourcebook Filter/search West Virginia
3 programs0 refundableEasiest: Manufacturing Inventory Tax CreditTop: Equipment, Investment, Jobs
Programs
Manufacturing Inventory Tax Credit
Credit based on eligible ad valorem tax paid on
Manufacturers can offset state corporate income tax with credit tied to local property tax paid on manufacturing inventory.
Fit 3/3Difficulty 1/3Not refundable
Manufacturing Investment Tax Credit
5% of qualified manufacturing capital investment
Excellent fit for capital-intensive, low-job-growth mills because it rewards qualified manufacturing investment without requiring new jobs.
Fit 3/3Difficulty 2/3Not refundable