West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13-3F
Tax credit for reducing electric, natural gas or water utility rates for low-income residential customers; regulations
# (a)
There shall be allowed as a credit against the tax imposed by this article, the cost of providing electric or natural gas or water utility service, or any combination of electric, natural gas or water utility services, at reduced rates to qualified low-income residential customers which has not been reimbursed by any other means.
# (b)
For tax years beginning on or after January 1, 2019, there shall be allowed as a credit against the tax imposed by this article, the cost of providing sewer service or sewer and water service at reduced rates to qualified low-income residential customers which has not been reimbursed by any other means.
# (c)
The tax commissioner may prescribe such regulations as may be necessary to carry out the purposes of this section, of §11-13F-1 et seq. of this code and of §11-24-11 of this code.
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In this chapter (40 sections)
- 11-13-2E · Business of gas storage; effective date
- 11-13-2F · Manufacturing or producing synthetic fuel from coal; rate…
- 11-13-2G · 11-13-2G
- 11-13-2H · 11-13-2H
- 11-13-2I · 11-13-2I
- 11-13-2J · 11-13-2J
- 11-13-2K · 11-13-2K
- 11-13-2L · 11-13-2L
- 11-13-2M · Business of generating or producing electric power;…
- 11-13-2N · Business of generating or producing or selling electric…
- 11-13-2O · Business of generating or producing or selling electricity…
- 11-13-2P · Credit against tax based on the taxable generating capacity…
- 11-13-2Q · Exemption from tax for certain merchant power plants
- 11-13-2R · Recomputation of taxable generating capacity of certain…
- 11-13-3 · Exemptions; annual exemption and periods thereof
- 11-13-3A · Deduction for contributions to an employee stock ownership…
- 11-13-3B · Definitions; reduction allowed in tax due; how computed
- 11-13-3C · Tax credit for business investment and jobs expansion
- 11-13-3D · Tax credit for industrial expansion and industrial…
- 11-13-3E · Tax credit for coal loading facilities; regulations
- 11-13-3F · Tax credit for reducing electric, natural gas or water…
- 11-13-3G · Tax credit for increased generation of electricity from coal
- 11-13-4 · Computation of tax; payment
- 11-13-5 · Return and remittance by taxpayer
- 11-13-6 · 11-13-6
- 11-13-7 · 11-13-7
- 11-13-8 · 11-13-8
- 11-13-8A · 11-13-8A
- 11-13-9 · Tax year
- 11-13-10 · Tax cumulative
- 11-13-11 · 11-13-11
- 11-13-12 · 11-13-12
- 11-13-13 · Receivership or insolvency proceedings
- 11-13-14 · 11-13-14
- 11-13-15 · 11-13-15
- 11-13-16 · 11-13-16
- 11-13-16A · 11-13-16A
- 11-13-17 · Priority in distribution in receivership, etc.; personal…
- 11-13-18 · Agents for collection of delinquent taxes
- 11-13-19 · Certificate to clerk of county court of assessment of taxes