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West Virginia · Through as of 2026-10-13; contains at least the enactments of the 2026 Regular Session (newest effective date 2027-07-01)

W. Va. Code § 18-30-9: Income tax deduction for purchasers.

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Where this section sits in the code
  1. CHAPTER 18. EDUCATION.
  2. ARTICLE 30. WEST VIRGINIA COLLEGE PREPAID TUITION AND SAVINGS PROGRAM ACT.

As provided in section twelve-a, article twenty-one, chapter eleven of this code, any payment made under a prepaid tuition contract or other college savings plan administered by the board, pursuant to the provisions of this article, is eligible for a tax deduction.

Collected 2026-10-18T03:43:59Z. Source file · JSON

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