{"data":{"id":"us-wv/w.-va.-code-11-21-13","jurisdiction":"us-wv","citation":"W. Va. Code § 11-21-13","heading":"West Virginia deduction of resident individual.","body":"The West Virginia deduction of a resident individual shall be his West Virginia standard deduction unless he elects to deduct his West Virginia itemized deduction under the conditions set forth in section fifteen: Provided, That no West Virginia deduction shall be allowed for taxable years beginning after December 31, 1986.","path":["CHAPTER 11. TAXATION.","ARTICLE 21. PERSONAL INCOME TAX."],"source_url":"https://code.wvlegislature.gov/11-21-13/","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":"257b39b74e0e07f9c6701e0a333ee704ee72554ffb12b0ed546efdfc668bdc7d","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-21-12o","next":"us-wv/w.-va.-code-11-21-14"},"notice":"GroundRules: Original legal text. Not legal advice."}