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West Virginia · Through as of 2026-08-03; contains at least the enactments of the 2026 Regular Session · Newer source version available

W. Va. Code § 11-21-12b: Combat pay exempt.

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Where this section sits in the code
  1. CHAPTER 11. TAXATION.
  2. ARTICLE 21. PERSONAL INCOME TAX.

Combat pay received for Desert Shield service, as defined in section sixty-one of this article, which is exempt from federal income tax, under Section 112 of the Internal Revenue code, shall be exempt from the tax imposed by this article.

Collected 2026-09-06T00:22:00Z. Source file · JSON

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