Tax Credits

Film Industry Investment Act

Effective January 26, 2018, Senate Bill 263 passed the West Virginia Legislature elminating the state’s film tax credit program. 

Film Credit Development Committee

The Film Credit Development Committee reviews and acts on applications to the Film Industry Investment Act tax credit program.


  • The Secretary of the West Virginia Department of Commerce, or his or her designee,
  • The Secretary of the West Virginia Department of Education and the Arts, or his or her designee,
  • The Director of the West Virginia Film Office, or his or her designee,
  • The Commissioner of West Virginia Division of Tourism, or his or her designee,
  • The Tax Commissioner, or his or her designee and
  • An additional representative of the West Virginia Film Office to be appointed by the Commissioner of Tourism.


Meetings are held on an as-needed basis and are listed on the online meeting notice database on the West Virginia Secretary of State’s website and are held at the West Virginia Tourism Office, Building 3, Room 126, State Capitol Complex, 1900 Kanawha Boulevard, East, in Charleston. The meetings are open to the public, however, all applications are protected by law and are reviewed during executive session.

Applicants who have applications to be to reviewed by the Committee will receive advance written notification as to when those applications will appear on a meeting agenda.


West Virginia Tourism Office
Building 3, Suite 100
State Capitol Complex
1900 Kanawha Boulevard, East
Charleston, WV 25305
[email protected]
(866) 698-3456

Program Participation

The information provided on this page is a brief summary of the steps to participate in the program and is not intended to, nor does it replace, the official statute and legislative rules which contain complete details and requirements of the program.

Procedures for applying for a voucher for an approved project:

  1. Applicant submits a Tax Credit Voucher Application after project’s final expenditure in West Virginia. Voucher application must include an expense verification report prepared by an independent certified public accountant (at applicant’s expense) using Agreed Upon Procedures.
  2. Committee reviews and verifies Tax Credit Voucher Application and notifies applicant of decision within 30 days.
  3. Committee issues Tax Credit Voucher (aka Certificate of Entitlement) to applicant.
  4. The holder of the Tax Credit Voucher may apply the tax credits to its West Virginia tax liabilities (i.e., business franchise tax, corporation net income tax, and personal income tax) or may transfer or sell the credits to another person or entity with a West Virginia tax liability.

Transferring or Selling Credits

  1. Transferor/Seller must obtain a “Certificate of Good Standing” from the West Virginia Tax Department before transferring/selling tax credits.
  2. Transferor/Seller completes an Application for Transfer or Sale of Tax Credit and submit all required documentation.
  3. Upon review and approval, the West Virginia Film Office will issue a Tax Credit Voucher in the name of the Transferee/Buyer and, if a tax credit balance remains, will issue a new Tax Credit Voucher in the name of the Transferor/Seller. All vouchers will be returned to the Transferor/Seller for completing the transaction.
  4. Claims of the credit to offset West Virginia taxes (i.e., business franchise tax, corporation net income tax, and personal income tax) require a completed West Virginia Tax Department Schedule FIIA-TCS to be filed with the appropriate tax return, along with any other required support documentation, including an original Tax Credit Voucher.
  5. If a Transferee/Buyer wishes to subsequently transfer/sale any portion of the tax credits, the same procedures must be followed as noted in Steps 1-3 above.

A Transferee/Buyer may only use a tax credit beginning in the Tax Year that the Film Office issues a Tax Credit Voucher to the Transferee/Buyer, i.e., there is no carryback permitted for the Transferee/Buyer. The expiration date for any carry forward remains the same for the Transferee/Buyer.

Expiration and Use of Credits

Unused tax credits will be forfeited upon the expiration of the second taxable year after the taxable year in which the expenditures were incurred by the original holder of the Tax Credit Voucher. The expiration date will appear on each Tax Credit Voucher issued. No carryback to a prior taxable year is allowed for the amount of any unused portion of any annual credit allowance. The transfer/sale of a tax credit does not extend the time in which the credit can be used. The carry forward period for credit that is transferred or sold begins on the date on which the credit was originally granted by the West Virginia Film Office.


Tax Department Forms

  • WV State Tax Department Schedule FIIA-TCS: FIIA-TCS— to be filed with taxpayer’s appropriate tax return when claiming tax credits to offset WV taxes
  • Request for Statement of Good Standing: GSR-01