Creating the official motorist services logo signing program

Summary

The bill lets qualifying locally owned businesses claim a credit equal to the amount they spend on the state‑run motorist services logo signs. It is limited to businesses that are at least 51% owned by West Virginians, have fewer than five locations, and are not bound by national branding contracts. The credit can be used only in the tax year the expense is paid and cannot be transferred or carried forward.

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