A bill, sponsored by House of Delegates Speaker Robert Kiss and Delegate Brent Boggs, Chairman of the House Transportation Committee, provides enhancements to high tech zones and tax incentives for such zones. “This is another step in the right direction for both the Gilmer-Braxton Technology Research Zone and central West Virginia”, stated Delegate Brent Boggs. The bill provides for: • A business is eligible for the economic opportunity tax credit and entitled to 20% new job percentage if it creates at least 5 new jobs in a research zone, park or technology center. This reduction from the current standard of twenty new jobs to five is aimed at new, emerging technology businesses that may need fewer employees at start-up. • Additionally it make these jobs and eligible taxpayer for purposes of the strategic research and investment credit • An industrial taxpayer for purposes of the manufacturing investment credit, if it primarily engages in manufacturing related research and development • Entitled to priority for approval of refundable credits for small qualified research and development company credits, ahead of other eligible taxpayers.