{"data":{"id":"us-wv/w.-va.-code-11-24-6d","jurisdiction":"us-wv","citation":"W. Va. Code § 11-24-6d","heading":"Additional modification related to voluntary portable benefits plans.","body":"For taxable years beginning on or after January 1, 2026, in addition to the amounts authorized to be subtracted from federal taxable income pursuant to §11-24-6(c) of this code, there shall be subtracted from federal taxable income 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 taxable income for the taxable year.","path":["CHAPTER 11. TAXATION.","ARTICLE 24. CORPORATION NET INCOME TAX."],"source_url":"https://code.wvlegislature.gov/11-24-6D/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:22:04Z","sha256":"7984b79b731bd450a78062e32c11ef778bc58c88af563f67b0beda674dbffd7b","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-24-6c","next":"us-wv/w.-va.-code-11-24-7"},"notice":"GroundRules: Original legal text. Not legal advice."}