West Virginia

Tax incentive evaluation ratings

Tax Incentive Evaluation Ratings: West Virginia

This page was updated in October 2017 to reflect progress in the state and in May 2018 to note the conclusion of the state’s work with the Pew-MacArthur Results First Initiative.


In July 2014, West Virginia’s executive and legislative leadership extended a formal partnership invitation to the Pew-MacArthur Results First Initiative. The state plans to use the Results First approach to determine which state-funded programs are providing optimal returns on investment and to promote data-driven decision-making in budget and policy matters.


The West Virginia Results First Initiative began its analysis with the adult criminal justice system. To organize the effort, state leadership and staff formed a policy working group, which governed the strategic direction of the initiative. A technical working group, composed of staff from the West Virginia Division of Corrections, the Division of Justice and Community Services, and the Administrative Office of the Courts, developed a program inventory of state-funded adult criminal justice programs. The inventory was formally presented to several key policy stakeholders, including the policy working group and the state’s Joint Finance Committee.

State tax incentives
State tax incentives

Improving Tax Incentives for Jobs and Growth

A national assessment of evaluation practices

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Tax incentives—including credits, exemptions, and deductions—are one of the primary tools that states use to try to create jobs, attract new businesses, and strengthen their economies. Incentives are also major budget commitments, collectively costing states billions of dollars a year. Given this importance, policymakers across the country increasingly are demanding high-quality information on the results of tax incentives.