Schedule Wv/ag-1 - West Virginia Environmental Agricultural Equipment Tax Credit Information And Instructions
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4Schedule WV/AG-1
WEST VIRGINIA ENVIRONMENTAL AGRICULTURAL EQUIPMENT TAX CREDIT
INFORMATION AND INSTRUCTIONS
These instructions, the general information provided, and the credit form are not a substitute for tax laws and regulations. They are
intended to help you claim this tax credit. Specific situations requiring interpretation of the law and regulations should be addressed to the
West Virginia State Tax Department.
It is important that West Virginia support the development of
AGRICULTURAL EQUIPMENT AND STRUCTURES
agricultural business in this State. At the same time, it is also
THAT QUALIFY FOR THIS CREDIT INCLUDE:
important to promote environmentally sound practices within the
agricultural industry. To do this, the State of West Virginia wants to
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advanced technology pesticide and fertilizer ap-
support the agricultural industry by helping them to recoup the costs
plication equipment
of purchasing and installing agricultural equipment and structures
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conservation tillage equipment
for agricultural operations within this state which serve to protect
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dead poultry composting facilities
the environment. This is done by providing the Environmental
Agricultural Equipment Tax Credit.
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mortality incinerator
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nutrient management systems
For taxable years beginning on or after July 1, 1997, eligible
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streambank and shoreline protection systems
taxpayers purchasing and installing qualified agricultural equipment
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stream channel stabilization systems
can claim the Environmental Agricultural Equipment Tax Credit. For
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stream crossing or access plans
calendar year taxpayers, this credit will be available for purchases
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waste management systems
beginning in tax year 1998. For fiscal year taxpayers, this credit will
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waste storage facilities
be available for purchases made during any taxable year beginning
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waste treatment lagoons
on or after July 1, 1997.
ELIGIBLE TAXPAYERS
CONSERVATION TILLAGE EQUIPMENT
Eligible taxpayers are those taxpayers purchasing and installing
Planters or drills commonly known as a “no-till” planter or
qualified agricultural equipment for use in agricultural operations
drill designed to minimize disturbance of the soil in planting
in this state.
crops, including such planters or drills which may be attached
to equipment already owned by the taxpayer.
Agricultural operations means only the commercial production of
food, fiber, or woodland products (but not timbering activity) by
DEAD POULTRY COMPOSTING FACILITY
means of cultivation, tillage of soil or by the conduct of animal,
A structure consisting of a roof, an impervious weight bearing
livestock, dairy, apiary, equine or poultry husbandry, aquaculture
foundation, such as concrete and rot resistant building
activity, horticulture activity, or any other plant or animal production
materials such as pressure treated lumber or similar material,
activity and all farm practices related, usual or incidental to the
and which is used to biologically treat poultry carcasses by
operations.
composting.
Commercial production consists of annual sales by the producer of
MORTALITY INCINERATOR
at least $1,000 of agricultural product. However, the requirement
A structure certified by the Office of Air Quality which is used
of annual sales of at least $1,000 of agricultural products need not
for the purpose of burning animal carcasses.
be satisfied in order for the activity to be commercial production
of an agricultural product in the first 12 months after: (1) the
NUTRIENT MANAGEMENT SYSTEM
occurrence of a catastrophe (such as fire, drought, or flood), other
An established procedure for managing the amount, form,
than mere mechanical breakdowns, which substantially destroyed
placement, and timing of applications of plant nutrients.
the agricultural product being produced or the means for harvesting
that product, or (2) the commercial producer of an agricultural
STREAMBANK AND SHORELINE PROTECTION SYSTEM
product has first commenced the production activity.
The consistent use of vegetation or structures to stabilize
and protect banks of streams, lakes, estuaries, or excavated
DEFINITIONS OF QUALIFIED AGRICULTURAL
channels for one or more of the following purposes:
EQUIPMENT AND STRUCTURES
(1)
To prevent the loss of land or damage to utilities, roads,
ADVANCED TECHNOLOGY PESTICIDE AND FERTILIZER
buildings, or other facilities adjacent to the banks
(2)
To maintain the capacity of the channel
APPLICATION EQUIPMENT
Machinery certified by the West Virginia Division of
(3)
To control channel meander that would adversely affect
Environmental Protection as providing precise pesticide
downstream facilities
(4)
To reduce sediment loads causing downstream
and fertilizer application. This includes, but is not limited
to sprayers for pesticides and liquid fertilizers, pneumatic
damages and pollution
(5)
To improve the stream for recreation or as a habitat for
fertilizer applicators, monitors, computer regulators and
fish and wildlife
heights adjustable booms for sprayers and liquid fertilizer
applicators, manure applicators, and tramline adapters.
WEST VIRGINIA STATE TAX DEPARTMENT
Page 1 of 4
WV/AG-1 Instructions — Rev. 9/15
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