{"data":{"id":"us-wv/w.-va.-code-11-21-14","jurisdiction":"us-wv","citation":"W. Va. Code § 11-21-14","heading":"West Virginia standard deduction of a resident individual.","body":"(a) General. -- The West Virginia standard deduction of a resident individual, or of husband and wife whose West Virginia taxable income is determined jointly, shall be ten per centum of West Virginia adjusted gross income or $1,000, whichever is less.\n(b) Husband and wife determining income separately. -- The West Virginia standard deductions of husband and wife whose West Virginia taxable incomes are determined separately (whether or not on a single form) shall not exceed ten per centum of the aggregate of their separate West Virginia adjusted gross incomes or $1,000, whichever is less, but may be taken by either or divided between them in such proportions as they may elect.\n(c) Expiration. -- The West Virginia standard deduction provided in this section shall not apply to taxable years beginning after December 31, 1986.","path":["CHAPTER 11. TAXATION.","ARTICLE 21. PERSONAL INCOME TAX."],"source_url":"https://code.wvlegislature.gov/11-21-14/","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":"311c96077ddd56218f6704317c9178c5f8a983b3707d0ba7eafab7315fde80ce","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-21-13","next":"us-wv/w.-va.-code-11-21-15"},"notice":"GroundRules: Original legal text. Not legal advice."}