West Virginia does not provide a state-specific Research and Development (R&D) tax credit, meaning businesses operating within the state cannot claim a credit against state taxes for qualifying R&D activities. However, West Virginia is home to several important industries, including energy (particularly coal, natural gas, and renewables), chemical manufacturing, aerospace, healthcare, and forestry, all of which often engage in innovative practices and technological advancements. Despite the absence of a state R&D credit, businesses in these sectors may still be eligible to claim the federal R&D tax credit, which offers a valuable incentive for companies investing in research and development.