W. Va. Code § 11-21-42
Military incentive tax credit
West Virginia · West Virginia Code Chapter 11 — Taxation · Status: effective
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- Citation
- W. Va. Code § 11-21-42, Military incentive tax credit, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2364201
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Full text
Every employer entitled to receive a tax credit against his West Virginia personal income tax liability as provided in article two-c, chapter twenty-one-a of this code shall receive the credit for the period and in the amount specified in said article two-c. The State Tax Commissioner shall provide by appropriate rule or regulation for the reporting, filing and application of claims of the tax credit provided for in a manner in conformity with the legislative purpose as declared in section two, article two-c, chapter twenty-one-a of this code.