{"data":{"id":"us-wv/w.-va.-code-11-21-42","jurisdiction":"us-wv","citation":"W. Va. Code § 11-21-42","heading":"Military incentive tax credit.","body":"Every employer entitled to receive a tax credit against his West Virginia personal income tax liability as provided in article two-c, chapter twenty-one-a of this code shall receive the credit for the period and in the amount specified in said article two-c. The State Tax Commissioner shall provide by appropriate rule or regulation for the reporting, filing and application of claims of the tax credit provided for in a manner in conformity with the legislative purpose as declared in section two, article two-c, chapter twenty-one-a of this code.","path":["CHAPTER 11. TAXATION.","ARTICLE 21. PERSONAL INCOME TAX."],"source_url":"https://code.wvlegislature.gov/11-21-42/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:22:01Z","sha256":"0670a2206f8a36d8e42d49e94c7c98ebf61cdca5b7b8a2fdcbaef76a06c39dfc","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-21-41","next":"us-wv/w.-va.-code-11-21-43"},"notice":"GroundRules: Original legal text. Not legal advice."}