Tax Department rule relating to High-Wage Growth Business Tax Credit

This bill authorizes West Virginia's Tax Department to implement a specific rule (110 CSR 13II) governing the High-Wage Growth Business Tax Credit. It does not change the credit's terms but formally approves the department's existing proposed rule for public filing. The rule directly affects businesses eligible for the credit, which targets employers creating high-wage jobs in the state. This is a procedural bill enabling administrative implementation, not a policy change.