This bill amends the Code of West Virginia to authorize the Tax Department to promulgate a legislative rule concerning commercial patent incentives tax credits. Specifically, it addresses the legislative rule that was filed in the State Register on July 25, 2025, under the authority of 11-13AA-10, which pertains to the implementation of these tax credits.

The bill aims to enhance the state's ability to support commercial patent activities by formalizing the rules governing the associated tax credits. As this section is newly introduced, there are no deletions or existing legal language being modified.

Statutes affected:
Introduced Version: 64-7-1