West Virginia

Submit an application to the Department of Economic Development as far in advance as possible prior to the first expenditure in West Virginia; register the production company with the Secretary of State; begin principal photography within 120 days of approval; agree in writing to pay all obligations the eligible company has incurred in West Virginia; delay filing a claim for the tax credit authorized, until the Department of Economic Development delivers written notification to the Tax Commissioner that the eligible company has fulfilled all requirements for the credit; recognize the state of West Virginia in the end credit roll; and meet the minimum in-state spending requirement of at least $50,000 in a calendar year. Productions seeking an increase in the amount of tax credits for an approved project shall submit an application for modification to the Department of Economic Development for consideration.

Qualified spend includes direct production expenditures incurred in West Virginia or with a West Virginia vendor; payment of wages, fees, and costs for related fringe benefits provided for talent, management, or labor that are subject to West Virginia income tax; and payments to a loan out company, if the loan out company is subject to West Virginia income tax and the performing artist receiving payments from the loan out company is subject to West Virginia income tax. Qualified costs incurred prior to the approval of an application are eligible for the incentive if approved.

This program is administered on a first-come, first-served basis. West Virginia provides for a base transferable tax credit equal to 27% of direct production expenditures that occur in West Virginia. An additional 4% may be earned on the total qualified expenditures if 10 or more West Virginia residents, including talent and above-the-line and below-the-line crew, are employed full-time or as apprentices working in the state. The minimum spend requirement is $50,000 in a calendar year and all claims must be accompanied by an expense verification report that utilizes agreed upon procedures and is prepared by an independent certified public accountant. This program does not have an annual funding cap nor a cap on the amount of the credit a single project may earn. The Tax Commissioner shall not seek recourse from the transferee for any portion of the tax credit that may be subsequently disqualified. Production companies may also take advantage of other incentives, such as, exemption from the West Virginia consumers sales and service tax, use tax on qualified purchases and rentals, and exemption from local hotel and occupancy taxes on stays in excess of 30 consecutive days per person/room (exemption begins on the 31st day).