W. Va. Code R. § 110-13FF-6

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-13FF-6 - Aggregate amount of credits allowed

6.1. The amount of tax credits which may be issued by the State Tax Division under this rule shall not exceed $300,000 in the aggregate for any fiscal year.

6.2. Credits shall be allocated in the order in which the donation forms are received by the State Tax Division. In the event that multiple applications for the credit are received on the same date, available funds will be allocated first to donations by individuals.