{"data":{"id":"us-wv/w.-va.-code-18-30-9","jurisdiction":"us-wv","citation":"W. Va. Code § 18-30-9","heading":"Income tax deduction for purchasers.","body":"As provided in section twelve-a, article twenty-one, chapter eleven of this code, any payment made under a prepaid tuition contract or other college savings plan administered by the board, pursuant to the provisions of this article, is eligible for a tax deduction.","path":["CHAPTER 18. EDUCATION.","ARTICLE 30. WEST VIRGINIA COLLEGE PREPAID TUITION AND SAVINGS PROGRAM ACT."],"source_url":"https://code.wvlegislature.gov/18-30-9/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:24:54Z","sha256":"9df027a1bc4b4a5c14e400fdd2b8d56c5784fee01921072229168b7cbc970f1a","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-18-30-8","next":"us-wv/w.-va.-code-18-30-10"},"notice":"GroundRules: Original legal text. Not legal advice."}