W. Va. Code R. § 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.
Amendment history
4/28/2026
Source: view the official text
Nearby sections (25 sections)
- 110-13DD-1 · General
- 110-13DD-2 · Definitions
- 110-13DD-3 · Tax Credit Authorized; Effective Date; Administration
- 110-13DD-4 · Procedure for Certification
- 110-13DD-5 · Application for and Amount of Tax Credit
- 110-13DD-6 · Limitations on Tax Credit
- 110-13DD-7 · General Procedure and Administration
- 110-13FF-1 · General
- 110-13FF-2 · Definitions
- 110-13FF-3 · Amount of Credit; limitation on aggregate credit amount
- 110-13FF-4 · Consumers Sales Tax
- 110-13FF-5 · Licensing of Motor Vehicle Dealers
- 110-13FF-6 · Aggregate Amount of Credits Allowed
- 110-13FF-7 · Claiming the Credit
- 110-13FF-8 · Participation in Program
- 110-13FF-9 · Suitability of Vehicles
- 110-13FF-10 · Duties of the Qualified Charitable Organization
- 110-13FF-11 · Penalties
- 110-13GG-1 · General
- 110-13GG-2 · Definitions
- 110-13GG-3 · The Amount of Credit
- 110-13GG-4 · Application of the Credit
- 110-13GG-5 · Qualified Investment
- 110-13GG-6 · New Jobs Percentage
- 110-13GG-7 · Forfeiture of Unused Tax Credits; redetermination of…