Form Mitc-A - Application For West Virginia Manufacturing Investment Tax Credit For Investments Placed In Service On Or After January 1, 2003 Page 4

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Employment:
employees for said construction from the local labor
market, to be rounded off , with at least two employees
a. Enter your total West Virginia payroll and number
from outside the local labor market permissible for each
of jobs att ributed to that payroll for the prior year (i.e.,
employer per project, “the local labor market” being
twelve-month period) before the placement of this
defi ned as every county in West Virginia and any count
year’s qualifi ed investment subject to Manufacturing
outside of West Virginia if any portion of that county is
Investment Tax Credit into service or use.
within fi fty miles of the border of West Virginia.
(2) Any person or entity unable to employ the minimum
b. Enter your total West Virginia payroll and number of
number of employees from the local labor market shall
jobs for the current year.
inform the nearest offi ce of the bureau of employment
programs’ division of employment services of the
Benefi ts:
number of qualifi ed employees needed and provide a
a. Enter the percentage of your employees covered
job description of the positions to be fi lled.
under your sponsored health insurance plan.
(3) If, within three business days following the placing of
a job order, the division is unable to refer any qualifi ed
b. Enter the average annual cost of your employer-
job applicants to the person or entity engaged in said
provided health insurance benefi ts (i.e., benefi t costs
construction or refers less qualifi ed job applicants
divided by number of covered employees).
than the number requested, then the division shall
issue a waiver to the person or entity engaged in said
c. Enter the percentage of your employees covered under
construction to fi ll any positions covered by the waiver
your retirement plan.
from outside the local labor market. The waiver shall be
d. Enter
the
average
annual
retirement
benefi t
either oral or in writing and shall be issued within the
contribution cost per covered employee.
prescribed three days. A waiver certifi cate shall be sent
to the person or entity engaged in said construction for
Additional Requirements for businesses Whose
its permanent project records.
Primary NAICS Code is 211112.
The timely fi ling of this application coincides with
Check the appropriate box to affi rm compliance with the
the authorization for the Applicant to begin claiming
provisions of WV Code §11-13S-4(e). That section of the
Manufacturing Investment Tax Credit benefi ts. Such fi ling
code is copied below:
of the application will not bar or otherwise prevent the Tax
Commissioner from auditing or examining Applicant’s
WV Code §11-13S-4(e)
books and records for compliance with the Manufacturing
(1) Any person or entity undertaking any construction
Investment Tax Credit law and regulations.
related to any business activity included within North
This application must be signed by an offi cer of the
American Industrial Code six digit number 211112, the
value of which is an amount equal to or greater than
company to be valid.
$500,000, shall hire at least seventy-fi ve percent of
MITC-A
Page 2
Rev. 12-11

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