West Virginia HB 2760 (2021), Sec 11-13Q "Credit allowed for specified high technology manufacturers."

• Authority: West Virginia
• Parent authority: State governments
• Jurisdiction: United States
• Collections: U.S. state and local documents
• Most recent activity: Enacted
• Most recent activity date: 2021-04-10

Risk subdomain coverage

All other risk subdomains had no coverage in this document.

Risk Coverage Summary

This document has minimal to no coverage of AI risk domains. It is a tax incentive statute focused on economic development rather than AI risk mitigation. The document defines AI-related manufacturing activities for tax credit eligibility but does not address AI risks, harms, or governance failures.

Sector coverage

Good coverage — Comprehensive governance measures or mitigations with clear procedures relating to the sector are explicitly described.

• Agriculture, Mining, Construction & Manufacturing

Minimal coverage — Brief mention but no specific mitigations, recommendations or governance measures relating to the sector are described.

• Information
• Health Care & Social Assistance

All other sectors had no coverage in this document.

Sectors Summary

This document primarily governs the Agriculture, Mining, Construction and Manufacturing sector by providing tax incentives for high technology manufacturing businesses. It also has implications for the Information sector through manufacturing of AI-incorporating products and autonomous systems.

Legislative Status

Hard Law

Legislative Status Summary

This is a binding state statute establishing tax credits with mandatory compliance requirements, enforcement mechanisms, and legal obligations on taxpayers and the tax commissioner.

Actors

Proposer

• Entity Types: AI_Governance_Actor
• Entities: West Virginia State Legislature
• Summary: This is a state statute (HB 2760) enacted by the West Virginia legislature, establishing tax credits for high technology manufacturing businesses.

Target

• Entity Types: AI_Developer, AI_Infrastructure_Provider
• Entities: High technology manufacturing businesses engaged in AI-related manufacturing activities
• Summary: The statute explicitly targets businesses engaged in manufacturing AI-related products including autonomous vehicles, robotic equipment, and machines incorporating artificial intelligence. These are manufacturers/developers of AI systems and infrastructure.

Enforcer

• Entity Types: AI_Governance_Actor
• Entities: Tax Commissioner of West Virginia
• Summary: The tax commissioner has explicit authority to prescribe rules, verify taxpayer entitlement, verify proper credit application, and require notices and reports from taxpayers claiming credits.

Monitor

• Entity Types: AI_Governance_Actor
• Entities: Tax Commissioner of West Virginia
• Summary: The tax commissioner monitors compliance through verification of continued entitlement to credits, proper application of credits, and review of required notices and reports.

AI Lifecycle Stages

Lifecycle stages covered by the documents, as defined in the OECD Framework for the Classification of AI Systems

No lifecycle stages identified.

AI Lifecycle Summary

The document does not substantively cover AI lifecycle stages. It is a tax incentive statute that defines AI-related manufacturing activities for eligibility purposes but does not govern the development, deployment, or operation of AI systems.

Technical Scope

Terms relating to technical scope that are mentioned or implicitly referenced in the document

• AI Systems

Technical Scope Summary

The document explicitly defines artificial intelligence for tax purposes and mentions AI systems, autonomous vehicles, and robots. It does not mention frontier AI, general purpose AI, foundation models, generative AI, predictive AI, open-weight models, or compute thresholds. The focus is on physical manufacturing of AI-incorporating products rather than AI model development.