W. Va. Code § 18-30A-12
State tax benefits related to a Jumpstart Savings Account
West Virginia · West Virginia Code Chapter 18 — Education · Status: effective
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- Citation
- W. Va. Code § 18-30A-12, State tax benefits related to a Jumpstart Savings Account, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2371970
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Full text
(a) As provided in §11-21-12m, §11-21-25, and §11-24-10a of this code, contributions, distributions, and employer matching contributions are eligible for specified decreasing modifications in determining taxable income, or specified tax credits against tax imposed by §11-21-1 et seq. and §11-24-1 et seq. of this code.
(b) Nothing in this article nor in §11-21-12m, §11-21-25, or §11-24-10a of this code shall be construed to decrease or otherwise impact any person’s federal tax obligations or to authorize any act which violates federal law.