Form Wv/ag-1 - West Virginia Environmental Agricultural Equipment Tax Credit
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7WEST VIRGINIA ENVIRONMENTAL
AGRICULTURAL EQUIPMENT TAX CREDIT
I
t is important that West Virginia support the development of ag-
ricultural businesses in this State. At the same time, it is also
AGRICULTURAL EQUIPMENT AND
important to promote environmentally sound practices within the
STRUCTURES THAT QUALIFY FOR THIS
agricultural industry. To do this, the State of West Virginia wants
CREDIT INCLUDE -
to support the agricultural industry by helping them recoup the costs
advanced technology pesticide and fertilizer
of purchasing and installing agricultural equipment and structures
application equipment
for agricultural operations within this state which serve to protect
the environment. This is done by providing the Environmental Ag-
conservation tillage equipment
ricultural Equipment Tax Credit.
dead poultry composting facilities
mortality incinerator
F
or taxable years beginning on or after July 1, 1997, eligible
nutrient management systems
taxpayers purchasing and installing qualified agricultural equip-
streambank and shoreline protection systems
ment can claim the Environmental Agricultural Equipment Tax
Credit. For calendar year taxpayers, this credit will be available for
stream channel stabilization systems
purchases beginning in tax year 1998. For fiscal year taxpayers,
stream crossing or access plans
this credit will be available for purchases made during any taxable
waste management systems
year beginning on or after July 1, 1997.
waste storage facilities
ELIGIBLE TAXPAYERS
waste treatment lagoons
Eligible taxpayers are those taxpayers purchasing and installing
qualified agricultural equipment for use in agricultural operations
in this state.
CONSERVATION TILLAGE EQUIPMENT
Planters or drills commonly known as a "no-till" planter or
Agricultural operations means only the commercial production of
drill designed to minimize disturbance of the soil in plant-
food, fiber, or woodland products (but not timbering activity) by
ing crops, including such planters or drills which may be
means of cultivation, tillage of the soil or by the conduct of animal,
attached to equipment already owned by the taxpayer.
livestock, dairy, apiary, equine or poultry husbandry, aquacultural
activity, horticultural activity, or any other plant or animal produc-
DEAD POULTRY COMPOSTING FACILITY
tion activity and all farm practices related, usual or incidental to the
A structure consisting of a roof, an impervious weight bear-
operations.
ing foundation, such as concrete and rot resistant build-
ing materials such as pressure treated lumber or similar
Commercial production consists of annual sales by the producer of
material, and which is used to biologically treat poultry
at least $1,000 of agricultural products. However, the requirement
carcasses by composting.
of annual sales of at least $1,000 of agricultural products need not
be satisfied in order for the activity to be commercial production of
MORTALITY INCINERATOR
an agricultural product in the first 12 months after: (1) the occur-
A structure certified by the Office of Air Quality which is
rence of a catastrophe (such as fire, drought or flood), other than
used for the purpose of burning animal carcasses.
mere mechanical breakdowns, which substantially destroyed the
agricultural product being produced or the means for harvesting
NUTRIENT MANAGEMENT SYSTEM
that product, or (2) the commercial producer of an agricultural prod-
An established procedure for managing the amount, form,
uct has first commenced the production activity.
placement, and timing of applications of plant nutrients.
STREAMBANK AND SHORELINE PROTECTION SYSTEM
DEFINITIONS OF QUALIFIED AGRICULTURAL
The consistent use of vegetation or structures to stabilize
EQUIPMENT AND STRUCTURES
and protect banks of streams, lakes, estuaries, or exca-
vated channels for one or more of the following purposes:
(1)
To prevent the loss of land or damage to utilities,
ADVANCED TECHNOLOGY PESTICIDE AND FERTILIZER
roads, buildings, or other facilities adjacent to
APPLICATION EQUIPMENT
the banks
(2)
To maintain the capacity of the channel
Machinery certified by the West Virginia Division of Envi-
(3)
To control channel meander that would adversely
ronmental Protection as providing precise pesticide and
affect downstream facilities
fertilizer application. This includes, but is not limited to
(4)
To reduce sediment loads causing downstream
sprayers for pesticides and liquid fertilizers, pneumatic fer-
damages and pollution
tilizer applicators, monitors, computer regulators and
(5)
To improve the stream for recreation or as a
heights adjustable booms for sprayers and liquid fertilizer
habitat for fish and wildlife
applicators, manure applicators, and tramline adapters.
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