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110CSR21G Post-Coal Mine Site Business Credit (W. Va. Code §11-28-1 et seq.}; Environmental Agricultural Equipment Credit (W. Va. Code §11-13K-1 et seq.};

Military Incentive Credit (Formerly Veterans Employment Credit) (W. Va. Code §11-21- 42};

High-Wage Growth Business Tax Credit (W. Va. Code §11-1311-1 et seq.}; Neighborhood investment Program Credit (W. Va. Code §11-13J-1 et seq.}; Historic Rehabilitated Buildings Investment Credit (W. Va. Code §11-21-8a};

Credit For Qualified Rehabilitated Residential Building Investment (W. Va. Code §11-21- 8a);

Apprenticeship Training Tax Credit (W. Va. Code §11-13W-1 et seg.}; West Virginia Farm To-Food Bank Tax Credit (W. Va. Code §11-13DD-1 et seq.); Tax Credit For Donation Or Sale Of Vehicle (W. Va. Code §11-13FF-1 et seq.)};

Profassional Services Destination Facility Tax Credit (part of the Tourism Development Tax Credit} (W. Va. Cade §58-2e-1 ef seq.};

Small Arms and Ammunition Manufacturing Facility Tax Credit For Federal Excise Tax Paid (W. Va. Code §11-13KK-1 et seg.);

High-Wage Growth Business Tax Credit (a refundable credit) (W. Va. Code §11-131|-1 et seq.); and

The West Virginia Film Industry Investment Act Credit (W. Va. Code §11-13X-1 et seq.);

8.3. Treatment of the federal 26 U.S.C. § 199A deduction -- The federal income tax deduction allowable under 26 U.S.C. § 199A is not an allowable adjustment in determining the tax liability of an electing PTE. The federal 26 U.S.C. § 199A deduction is a “below the line” federal income tax deduction. It does not reduce a Taxpayer's federal adjusted gross income. The deduction is taken after federal adjusted gross income is determined.

8.4. Treatment of depletion allowance -- The electing PTE may take a proforma depletion allowance in the amount allowable under 26 U.S.C. § 611 et seq., to be deducted by the electing PTE in determining West Virginia taxable income of the electing PTE at the entity level.

110-21G-9. Filing the Annual Electing Pass-Through Entity Tax Return.

9.1. Electing PTEs are required to file their returns and the accompanying schedules, and make any tax payments electronically.