W. Va. Code § 11-24-6d
Additional modification related to voluntary portable benefits plans
West Virginia · West Virginia Code Chapter 11 — Taxation · Status: effective
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- Citation
- W. Va. Code § 11-24-6d, Additional modification related to voluntary portable benefits plans, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2364347
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Full text
For taxable years beginning on or after January 1, 2026, in addition to the amounts authorized to be subtracted from federal taxable income pursuant to §11-24-6(c) of this code, there shall be subtracted from federal taxable income an amount equal to a West Virginia taxpayer’s contribution to a voluntary portable benefits plan for the taxable year in which the payment is made, in accordance with §21-18-1 et seq. of this code, but only to the extent the amount is not allowable as a deduction when arriving at the taxpayer’s federal taxable income for the taxable year.