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110CSR21C

and 11-24-23a may not exceed $30 million per fiscal year. Further, no more than $10 million may be allocated to any single certified rehabilitation granted pursuant to W. Va. Code §§11-21-8a or 11-24-23a. At least $5 million of the $30 million annual credits that may be granted pursuant to W. Va. Code §§11-21- 8a and 11-24-23a must be set aside each year for small qualified rehabilitation projects that are eligible for acredit, not to exceed $500,000 for each allocation.

6.5. The State Historic Preservation Office must approve all Qualified Rehabilitated Buildings Investment Tax Credits, as provided for in W. Va. Code §§11-24-23a and 11-21-8g.