W. Va. Code § 11-13X-5 — Amount of credit allowed; limitation of the credits

(a) Base allowance . — The amount of credit allowed to every eligible company, except as provided in subsection (b) of this section, is 27 percent.
(b) Extra allowance for hiring of local workers . — Any amount allowed in subsection (a) of this section shall be increased by an additional four percent if the eligible company, or its authorized payroll service company, employs 10 or more West Virginia residents as part of its full-time employees working in the state or as apprentices working in the state.
(c) Application of the credits . — The tax credit allowed under this section shall be applied to the eligible company’s state tax liability as provided in §11-13X-7 of this code.