{"data":{"id":"us-wv/w.-va.-code-11-21-12o","jurisdiction":"us-wv","citation":"W. Va. Code § 11-21-12o","heading":"Additional modifications related to voluntary portable benefits plans.","body":"(a) Modification for contributions. — For taxable years beginning on or after January 1, 2026, in addition to the amounts authorized to be subtracted from federal adjusted gross income pursuant to §11-21-12(c) of this code there shall be subtracted an amount equal to a West Virginia taxpayer’s contribution to a voluntary portable benefits plan for the taxable year in which the payment is made, in accordance with §21-18-1 et seq. of this code, but only to the extent the amount is not allowable as a deduction when arriving at the taxpayer’s federal adjusted gross income for the taxable year.\n(b) Modification for recipients. — For taxable years beginning on or after January 1, 2026, in addition to the amounts authorized to be subtracted from federal adjusted gross income pursuant to §11-21-12(c) of this code there shall be subtracted an amount equal to a West Virginia taxpayer’s receipt of a contribution to a voluntary portable benefits plan for the taxable year in which the payment is made, in accordance with §21-18-1 et seq. of this code, but only to the extent the amount is includable when arriving at the taxpayer’s federal adjusted gross income for the taxable year.","path":["CHAPTER 11. TAXATION.","ARTICLE 21. PERSONAL INCOME TAX."],"source_url":"https://code.wvlegislature.gov/11-21-12O/","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":"d817018993d974d165b91bcb2e9afc7c48f891e8d709e00bc3c4818d2583ab5d","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-21-12n","next":"us-wv/w.-va.-code-11-21-13"},"notice":"GroundRules: Original legal text. Not legal advice."}