{"data":{"id":"us-wv/w.-va.-code-11-21-12b","jurisdiction":"us-wv","citation":"W. Va. Code § 11-21-12b","heading":"Combat pay exempt.","body":"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.","path":["CHAPTER 11. TAXATION.","ARTICLE 21. PERSONAL INCOME TAX."],"source_url":"https://code.wvlegislature.gov/11-21-12B/","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":"e5156dcb8bac0ae3e8d33f68f4b409c1cdfe88b8c1bf64f94b6591a12b9c833d","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-21-12a","next":"us-wv/w.-va.-code-11-21-12c"},"notice":"GroundRules: Original legal text. Not legal advice."}