{"data":{"id":"us-wv/w.-va.-code-11-13jj-7","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13JJ-7","heading":"Effective date.","body":"The credit allowed by this article shall be allowed for qualifying volunteer firefighters after December 31, 2022.","path":["CHAPTER 11. TAXATION.","ARTICLE 13JJ. WEST VIRGINIA VOLUNTEER FIREFIGHTER TAX CREDIT ACT."],"source_url":"https://code.wvlegislature.gov/11-13JJ-7/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:49Z","sha256":"96966b0b5739f02fe348531f6db2684868d54581563583d7a88dc6fcbe52743d","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13jj-6","next":"us-wv/w.-va.-code-11-13kk-1"},"notice":"GroundRules: Original legal text. Not legal advice."}