West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21D - Residential Solar Energy Tax Credit
Section 110-21D-3 - Overview of the Credit
Universal Citation: 110 WV Code of State Rules 110-21D-3
Current through Register Vol. XLI, No. 38, September 20, 2024
3.1. Beginning July 2, 2009, each eligible taxpayer may annually take a tax credit against the tax imposed in W. Va. Code § 11-21-1, et seq. for the purchase, installation and placing into service of a solar energy system on property located in this state and owned by the taxpayer and used as a residence after July 1, 2009.
3.1.a. A
solar energy system is not eligible for purposes of the tax credit until it is
placed in service.
3.1.b. If a
taxpayer has paid for a solar energy system, but it is not yet placed into
service for use during the tax year, no credit is allowed until the year in
which the system is placed in service.
3.2. A taxpayer may not take a credit pursuant to W. Va. Code § 11-13Z-1, et seq. and this rule for a solar energy system installed and placed into service after July 1, 2013.
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