Establishes tax incentives for outdoor recreation businesses in West Virginia's Gateway to the Gorge.

The Gateway to the Gorge Outdoor Recreation Industry Act creates a tax incentive to encourage the growth of the outdoor recreation economy in West Virginia. Eligible businesses must be located within the Gateway to the Gorge and either create five new jobs or make a capital investment of at least $1 million. The act defines the Gateway to the Gorge as a specific geographic area and outlines the outdoor recreation industry as businesses facilitating outdoor activities. The tax credit can be applied to various state taxes and can be carried over for up to 10 years if unused.

Establishes tax incentives for outdoor recreation businesses in West Virginia's Gateway to the Gorge.

The Gateway to the Gorge Outdoor Recreation Industry Act creates a tax incentive to encourage the growth of the outdoor recreation economy in West Virginia. Eligible businesses must be located within the Gateway to the Gorge and either create five new jobs or make a capital investment of at least $1 million. The act defines the Gateway to the Gorge as a specific geographic area and outlines the outdoor recreation industry as businesses facilitating outdoor activities. The tax credit can be applied to various state taxes and can be carried over for up to 10 years if unused.