2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13J. NEIGHBORHOOD INVESTMENT PROGRAM.
§11-13J-12. Program evaluation; expiration of credit; preservation of entitlement.

§11-13J-12. Program evaluation; expiration of credit; preservation of entitlement.
Beginning on the fifteenth day of December, two thousand five, and every second year thereafter, the director shall secure an independent review of the neighborhood investment program created by this article and present the findings to the Joint Committee on Government and Finance. Unless sooner terminated by law, the Neighborhood Investment Program Act terminates on the first day of July, two thousand eleven. There is no entitlement to the tax credit under this article for a contribution made to a certified project after the first day of July, two thousand eleven, and no credit is available to any taxpayer for any contribution made after that date. Taxpayers which have gained entitlement to the credit pursuant to eligible contributions made to certified projects prior to the first day of July, two thousand eleven, shall retain that entitlement and apply the credit in due course pursuant to the requirements and limitations of this article.