Type of Incentive Transferable tax credit
Benefit Details 27% of qualified spend in state; additional 4% available if 10 or more state residents hired full time
Project Cap None
Annual Cap $5,000,000
Minimum Local Spend $25,000
Loan-Out Company Considerations Loan outs qualify if subject to state income tax
Qualified Labor Resident and Nonresident; Above the Line and Below the Line.
Sunset Date None
Film Commission West Virginia Film Office
90 MacCorkle Avenue, SW
South Charleston, WV 25303

Pam Haynes, Director
pamela.j.haynes@wv.gov
304.957.9382