{"data":{"id":"us-wv/w.-va.-code-18-30a-12","jurisdiction":"us-wv","citation":"W. Va. Code § 18-30A-12","heading":"State tax benefits related to a Jumpstart Savings Account.","body":"(a) As provided in §11-21-12m, §11-21-25, and §11-24-10a of this code, contributions, distributions, and employer matching contributions are eligible for specified decreasing modifications in determining taxable income, or specified tax credits against tax imposed by §11-21-1 et seq. and §11-24-1 et seq. of this code.\n(b) Nothing in this article nor in §11-21-12m, §11-21-25, or §11-24-10a of this code shall be construed to decrease or otherwise impact any person’s federal tax obligations or to authorize any act which violates federal law.","path":["CHAPTER 18. EDUCATION.","ARTICLE 30A. WEST VIRGINIA JUMPSTART SAVINGS ACT."],"source_url":"https://code.wvlegislature.gov/18-30A-12/","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":"2a5ae0d726360d6c7e388acccfe67f1e389021e63748a2d541ac05d37c9c023b","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-18-30a-11","next":"us-wv/w.-va.-code-18-30a-13"},"notice":"GroundRules: Original legal text. Not legal advice."}