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WV

High Wage Growth Tax Credit

Provides refundable West Virginia tax credits to employers creating at least 10 new high-wage jobs with health benefits.

About this program

The High Wage Growth Tax Credit provides a payroll-based incentive for eligible West Virginia employers that create new high-wage jobs. The credit may offset corporation net income tax or personal income tax from pass-through income, may be refundable up to program limits, and can be claimed for successive qualifying periods if the employer continues to meet job, wage, residency, and health benefit requirements.

Eligibility

Eligible applicants are employers registered to do business in West Virginia that create at least 10 new high-wage jobs held by West Virginia residents and provide qualifying health benefits.

Requirements

  • Employer must create at least 10 new high-wage jobs in West Virginia.
  • New high-wage jobs must be held by West Virginia residents.
  • Jobs must pay at least 2.25 times the state median salary.