W. Va. Code R. § 145-7-15

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

Section 145-7-15 - Preservation of Credit

15.1. Taxpayers which have gained entitlement to a neighborhood assistance credit for eligible contributions made to certified projects prior to July 1, 2021, shall retain that entitlement and apply the credit as outlined in these rules even if the neighborhood assistance credit program shall expire and no longer be in effect after that date.

W. Va. Code R. § 145-7-15