Tax Department rule relating to commercial patent incentives tax credits

This bill authorizes West Virginia's Tax Department to implement specific rules (110 CSR 13Q) for administering commercial patent incentives tax credits. It directly affects businesses seeking these credits by establishing eligibility criteria and claiming procedures under the department's guidance. The bill does not change the credit amount or scope but formally approves an existing rule for legal enforceability. This is a procedural authorization, not a substantive policy change.