Provides a tax credit for investments in qualified rehabilitated buildings in West Virginia.

This bill offers a tax credit for investments in qualified rehabilitated buildings in West Virginia. The credit is available for both residential and nonresidential buildings that are designated as "certified historic buildings" by the National Park Service. The credit is equal to 10 percent of qualified rehabilitation expenditures for buildings certified before January 1, 2018, and 25 percent for those certified after that date. The credit is contingent on the building being placed in service and the applicant not being delinquent in tax payments.

Provides a tax credit for investments in qualified rehabilitated buildings in West Virginia.

This bill offers a tax credit for investments in qualified rehabilitated buildings in West Virginia. The credit is available for both residential and nonresidential buildings that are designated as "certified historic buildings" by the National Park Service. The credit is equal to 10 percent of qualified rehabilitation expenditures for buildings certified before January 1, 2018, and 25 percent for those certified after that date. The credit is contingent on the building being placed in service and the applicant not being delinquent in tax payments.