{"data":{"id":"us-wv/w.-va.-code-11-21-10a","jurisdiction":"us-wv","citation":"W. Va. Code § 11-21-10a","heading":"Adoption tax credit.","body":"A one time credit against the tax imposed by the provisions of this article shall be allowed as follows:\nNonfamily adoptions. — For nonfamily adoptions, the credit is equal to $5,000 which may be taken in the year of the adoption of each nonfamily child, whose age at adoption is under eighteen years. This credit may, at the option of the taxpayer, be taken over a period of three years.\nFor the purpose of this section and credit \"nonfamily adoptions\" means adoptions of a child or children by a taxpayer or taxpayers who are not the father, mother, or stepparent of the child.","path":["CHAPTER 11. TAXATION.","ARTICLE 21. PERSONAL INCOME TAX."],"source_url":"https://code.wvlegislature.gov/11-21-10A/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:22:00Z","sha256":"80d49c6c2745ec5c24cd6e1b543ba048ac18226c178a900dfaf8684a909388f4","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-21-10","next":"us-wv/w.-va.-code-11-21-11"},"notice":"GroundRules: Original legal text. Not legal advice."}