{"data":{"id":"us-wv/w.-va.-code-18-30a-11","jurisdiction":"us-wv","citation":"W. Va. Code § 18-30A-11","heading":"Distributions.","body":"(a) A distribution from a Jumpstart Savings Account that was used to pay for qualified expenses is not subject to the increasing income tax modification provided in §11-21-12m(c) of this code.\n(b) A change in the designated beneficiary of a Jumpstart Savings Account is not a distribution for the purposes of this article or §11-21-1 et seq. of this code if the new beneficiary is a family member of the prior beneficiary.\n(c) Pursuant to the rule-making authority provided in this article, the board shall promulgate rules specifying the expenditures that constitute qualified expenses, according to §18-30A-3(a)(11)(D) of this code.","path":["CHAPTER 18. EDUCATION.","ARTICLE 30A. WEST VIRGINIA JUMPSTART SAVINGS ACT."],"source_url":"https://code.wvlegislature.gov/18-30A-11/","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":"a8f5a02a48c8bfa44511b404e317b7a0b1db4f529139672405520ab4ba349eb1","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-18-30a-10","next":"us-wv/w.-va.-code-18-30a-12"},"notice":"GroundRules: Original legal text. Not legal advice."}