reglab/statecodes huggingface dataset:
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-4a. Rate of Tax -- Taxable Years Beginning on or After January 1, 1963, and Before January 1, 1970

(a) Rate of tax on individuals, heads of households, estates and trusts. -- The tax imposed by section three of this article on the West Virginia taxable income of every individual, every individual who is a head of a household in the determination of his federal income tax for the taxable year, and every estate and trust shall be determined in accordance with the following table:
(FORM OMITTED)
(b) Rate of tax in case of joint return or return of surviving spouse. -- In the case of a joint return of a husband and wife and the return of an individual who is entitled to file his federal income tax return for the taxable year as a surviving spouse, the tax imposed by section three of this article on the West Virginia taxable income shall be determined in accordance with the following table:
(FORM OMITTED)
(c) Applicability of this section. -- The provisions of this section shall be applicable in determining the rate of tax imposed by this article for all taxable years or portions thereof beginning on or after January 1, 1963, and before January 1, 1970.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-4b. Same -- Taxable Years Beginning on or After January 1, 1970, and Before January 1, 1971

(a) Rate of tax on individuals, heads of households, estates and trusts. -- The tax imposed by section three of this article on the West Virginia taxable income of every individual, every individual who is a head of a household in the determination of his federal income tax for the taxable year, and every estate and trust shall be determined in accordance with the following table:
(FORM OMITTED)
(b) Rate of tax in case of joint return or return of surviving spouse. -- In the case of a joint return of a husband and wife and the return of an individual who is entitled to file his federal income tax return for the taxable year as a surviving spouse, the tax imposed by section three of this article on the West Virginia taxable income shall be determined in accordance with the following table:
(FORM OMITTED)
(c) Applicability of this section. -- The provisions of this section shall be applicable in determining the rate of tax imposed by this article for all taxable years or portions thereof beginning on or after January 1, 1970, and before January 1, 1971.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-4c. Rate of Tax -- Taxable Periods Beginning on or After January 1, 1971 and Ending Before April 1, 1983

(a) Rate of tax on individuals, heads of households, estates and trusts. -- The tax imposed by section three of this article on the West Virginia taxable income of every individual, every individual who is a head of a household in the determination of his federal income tax for the taxable year, and every estate and trust shall be determined in accordance with the following table:
(FORM OMITTED)
(b) Rate of tax in case of joint return or return of surviving spouse. -- In the case of a joint return of a husband and wife and the return of an individual who is entitled to file his federal income tax return for the taxable year as a surviving spouse, the tax imposed by section three of this article on the West Virginia taxable income shall be determined in accordance with the following table:
(FORM OMITTED)
(c) Applicability of this section. -- The provisions of this section shall be applicable in determining the rate of tax imposed by this article for all taxable years or portions thereof beginning on or after January 1, 1971, and ending before April 1, 1983.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-4d. Rate of Tax -- Taxable Periods Beginning on or After April 1, 1983

(a) Rate of tax on individuals, estates and trusts. -- The tax imposed by section three of this article on the West Virginia taxable income of every individual, and every estate and trust shall be determined in accordance with the following table:
(FORM OMITTED)
(b) Rate of tax on heads of households. -- The tax imposed by section three of this article, on the West Virginia taxable income of every individual who is a head of a household in the determination of his federal income tax for the taxable year, shall be determined in accordance with the following table:
(FORM OMITTED)
(c) Rate of tax in case of joint return or return of surviving spouse. -- In the case of a joint return of a husband and wife and the return of an individual who is entitled to file his federal income tax return for the taxable year as a surviving spouse, the tax imposed by section three of this article on the West Virginia taxable income shall be determined in accordance with the following table:
(FORM OMITTED)
(d) Applicability of this section. -- The provisions of this section shall be applicable in determining the rate of tax imposed by this article for all taxable periods or portions thereof beginning on or after April 1, 1983.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-4e. Rate of Tax -- Taxable Years Beginning on or After January 1, 1987

(a) Rate of tax on individuals (except married individuals filing separate returns), individuals filing joint returns, heads of households, estates and trusts. -- The tax imposed by section three of this article on the West Virginia taxable income of every individual (except married individuals filing separate returns); every individual who is a head of a household in the determination of his or her federal income tax for the taxable year; every husband and wife who file a joint return under this article; every individual who is entitled to file his or her federal income tax return for the taxable year as a surviving spouse; and every estate and trust shall be determined in accordance with the following table:
If the West Virginia
taxable income is:The tax is:
Not over $10,0003% of the taxable income
Over $l0,000 but not$300.00 plus 4% of excess
over $25,000over $10,000
Over $25,000 but not$900.00 plus 4.5% of excess
over $40,000over $25,000
Over $40,000 but not$1,575.00 plus 6% of excess
over $60,000over $40,000
Over $60,000$2,775.00 plus 6.5% of excess
over $60,000
(b) Rate of tax on married individuals filing separate returns. -- In the case of husband and wife filing separate returns under this article for the taxable year, the tax imposed by section three of this article on the West Virginia taxable income of each spouse shall be determined in accordance with the following table:
If the West Virginia
taxable income is:The tax is:
Not over $5,0003% of the taxable income
Over $5,000 but not$150.00 plus 4% of excess
over $l2,500over $5,000
Over $l2,500 but not$450.00 plus 4.5% of
over $20,000excess over $l2,500
Over $20,000 but not$787.50 plus 6% of excess
over $30,000over $20,000
Over $30,000$1,387.50 plus 6.5% of
excess over $30,000
(c) Applicability of this section. -- The provisions of this section, as amended by this act, shall be applicable in determining the rate of tax imposed by this article for all taxable years beginning after December 31, 1986, and shall be in lieu of the rates of tax specified in section four-d of this article.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-4f. Effect of Rate Changes During Taxable Year

(a) If any rate of tax imposed by this article changes to become effective after December 31, of a calendar year, and if the taxable year includes the effective date of the change of rate (unless that date is the first day of the taxable year) then: (1) Tentative taxes shall be computed by applying the rate for the period before the effective date of the change of rate, and the rate for the period on and after such date, to the taxable income for the entire taxable year; and (2) the tax for such taxable year shall be the sum of that proportion of each tentative tax which the number of months in each period bears to the number of months in the entire taxable year.
(b) For purposes of subsection (a):
(1) If the rate changes for taxable years "beginning after" or "ending after" a certain date, the following day shall be considered the effective date of the change; and
(2) If a rate changes for taxable years "beginning on or after" a certain date, that date shall be considered the effective date of the change of rate.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-4g. Rate of Tax Taxable Years Beginning on and After January 1, 2023

(a) Rate of tax on individuals (except married individuals filing separate returns), individuals filing joint returns, heads of households, and estates and trusts. The tax imposed by 11-21-3 of this code on the West Virginia taxable income of every individual (except married individuals filing separate returns); every individual who is a head of a household in the determination of his or her federal income tax for the taxable year; every husband and wife who file a joint return under this article; every individual who is entitled to file his or her federal income tax return for the taxable year as a surviving spouse; and every estate and trust shall be determined in accordance with the following table:
If the West Virginia taxable
income is:The tax is:
Not over $10,0002.36% of the taxable income
Over $10,000 but notover $25,000$236 plus 3.15% of excess over $10,000
Over $25,000 but notover $40,000$708.50 plus 3.54% of excess over $25,000
Over $40,000 but notover $60,000$1,239.50 plus 4.72% of excess over $40,000
Over $60,000$2,183.50 plus 5.12% of excess over $60,000
(b) Rate of tax on married individuals filing separate returns. In the case of husband and wife filing separate returns under this article for the taxable year, the tax imposed by 11-21-3 of this code on the West Virginia taxable income of each spouse shall be determined in accordance with the following table:
If the West Virginia taxable
income is:The tax is:
Not over $5,0002.36% of the taxable income
Over $5,000 but not over $12,500$118 plus 3.15% of excess over $5,000
Over $12,500 but notover $20,000$354.25 plus 3.54% of excess over $12,500
Over $20,000 but notover $30,000$619.75 plus 4.72% of excess over $20,000
Over $30,000$1,091.75 plus 5.12% of excess over $30,000
(c) Effect of rates on Nonresident Composite and Withholding Obligations Notwithstanding any provision of this article to the contrary, for taxable years beginning on and after the retroactive date specific in 11-21-4g(d) of this code, whenever the words "six and one-half percent" appear in 11-21-51a, 11-21-71a, 11-21-71b, or 11-21-77, of this article, with relation to a tax return of, or the tax rate imposed on income of individuals, individuals filing joint returns, heads of households, and estates and trusts, the stated percentage shall be changed to 5.12%.
(d) Applicability of this section. The provisions of this section shall be applicable in determining the rates of tax imposed by this article and shall apply retroactively for all taxable years beginning on and after January 1, 2023, and shall be in lieu of the rates of tax specified in 11-21-4e of this code.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-5. Optional Tax for Certain Resident Individuals

(a) General. -- The Tax Commissioner may promulgate tables enabling resident individuals who meet the conditions of this section to compute their taxes under section three of this article on the basis of their federal adjusted gross incomes.
(b) Tables. -- The tables promulgated under this section shall show the amounts of tax due under section three of this article to the nearest $2 (or such smaller amount as the Tax Commissioner may establish).
(c) Conditions for optional computation. -- The optional tax computation under this section may be elected only if all the following conditions are satisfied by the taxpayer, or by both husband and wife whose federal income tax is determined on a joint return:
(1) The taxpayer has elected to take the standard deduction for federal income tax purposes or to pay the federal optional tax.
(2) The taxpayer has no items of income or deduction described in section twelve (b) or (d) as an individual, as a partner, or as a beneficiary of an estate or trust.
(3) The taxpayer's federal income tax is not reduced by operation of:
(a) The federal alternative tax on long term capital gains, or
(b) A federal provision which has the effect of taxing income of the taxable year as if it were partly or wholly income of a prior taxable year.
(4) The taxpayer satisfies such other conditions, not inconsistent with the purposes of this section, as may be specified by the Tax Commissioner.
(d) Manner of election. -- The election by a taxpayer to compute his tax under this section shall be made under regulations of the Tax Commissioner.
(e) Husband and wife computing West Virginia taxes separately. -- (1) A husband or wife who files a separate federal return may elect the optional tax computation under this section only if the other spouse's tax under this article, if any, is determined under this section.
(2) A husband and wife who file a joint federal return may not elect the optional tax computation under this section if they elect to determine their West Virginia taxes separately.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-6. Accounting Periods and Methods

(a) Accounting periods. -- A taxpayer's taxable year under this article shall be the same as his taxable year for federal income tax purposes.
(b) Change of accounting periods. -- If a taxpayer's taxable year is changed for federal income tax purposes, his taxable year for purposes of this article shall be similarly changed. If a taxable year of less than twelve months results from a change of taxable year, the West Virginia standard deduction, the West Virginia personal exemptions and the credits allowed under section eight shall be prorated under regulations of the Tax Commissioner.
(c) Accounting methods. -- A taxpayer's method of accounting under this article shall be the same as his method of accounting for federal income tax purposes. In the absence of any method of accounting for federal income tax purposes, West Virginia taxable income shall be computed under such method as in the opinion of the Tax Commissioner clearly reflects income.
(d) Change of accounting methods. -- (1) If a taxpayer's method of accounting is changed for federal income tax purposes, his method of accounting for purposes of this article shall be similarly changed.
(2) If a taxpayer's method of accounting is changed, other than from an accrual to an installment method, any additional tax which results from adjustments determined to be necessary solely by reason of the change shall not be greater than if such adjustments were rateably allocated and included for the taxable year of the change and the preceding taxable years, not in excess of two, during which the taxpayer used the method of accounting from which the change is made.
(3) If a taxpayer's method of accounting is changed from an accrual to an installment method, any additional tax for the year of such change of method and for any subsequent year which is attributable to the receipt of installment payments properly accrued in a prior year shall be reduced by the portion of tax for any prior taxable year attributable to the accrual of such installment payments, in accordance with regulations of the Tax Commissioner.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-7. Resident and Nonresident Defined

(a) Resident individual. -- Resident individual means an individual:
(1) Who is domiciled in this state, unless he maintains no permanent place of abode in this state, maintains a permanent place of abode elsewhere, and spends in the aggregate not more than thirty days of the taxable year in this state, or
(2) Who is not domiciled in this state but maintains a permanent place of abode in this state and spends in the aggregate more than one hundred eighty-three days of the taxable year in this state.
(b) Nonresident individual. -- A nonresident individual means an individual who is not a resident.
(c) Resident estate or trust. -- A resident estate or trust means:
(1) The estate of a decedent who at his death was domiciled in this state,
(2) A trust created by will of a decedent who at his death was domiciled in this state, or
(3) A trust created by, or consisting of property of, a person domiciled in this state.
(d) Nonresident estate or trust. -- A nonresident estate or trust means an estate or trust which is not a resident.
(e) Cross reference. -- For effect of change of an individual's resident status, see section fifty-four.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-8. Credits Against Tax

(a) Business and occupation tax credit.--A credit shall be allowed against the tax imposed by section three of this article equal to the amount of the liability of the taxpayer for the taxable year for any tax imposed under article thirteen, chapter eleven of this code: Provided, That the amount of such business and occupation tax credit shall not exceed the portion of the tax imposed by this article which is attributable to the West Virginia taxable income derived by the taxpayer for the taxable year from the business or occupation with respect to which said tax under article thirteen was imposed. In case the West Virginia taxable income of a taxpayer includes income from a partnership, estate, trust or a corporation electing to be taxed under subchapter S of the Internal Revenue Code of 1954, as amended, a part of any tax liability of the partnership, estate, trust or corporation under said article thirteen shall be allowed to the taxpayer, in computing the credit provided for by this section, in an amount proportionate to the income of such partnership, estate, trust or corporation, which is included in the taxpayer's West Virginia taxable income.
For purposes of this section, the tax imposed under article thirteen, chapter eleven of this code shall be the amount of the liability of the taxpayer for such tax under said article thirteen computed without reduction for the tax credit for industrial expansion or revitalization allowed for such year.
(b) Severance tax credit.--On and after July 1, 1987, a credit shall be allowed against the tax imposed by section three of this article equal to the amount of the liability of the taxpayer for the taxable year for any tax imposed under article thirteen-a, chapter eleven of this code: Provided, That the amount of such severance tax credit shall not exceed the portion of the tax imposed by this article which is attributable to the West Virginia taxable income derived by the taxpayer for the taxable year from the activities with respect to which said tax under article thirteen-a was imposed. In case the West Virginia taxable income of a taxpayer includes income from a partnership, estate, trust or a corporation electing to be taxed under subchapter S of the Internal Revenue Code of 1954, as amended, a part of any tax liability of the partnership, estate, trust or corporation under said article thirteen-a shall be allowed to the taxpayer, in computing the credit provided for by this section, in an amount proportionate to the income of such partnership, estate, trust or corporation, which is included in the taxpayer's West Virginia taxable income.
(c) Expiration of credit.--The credit authorized in subsection (b) of this section shall expire and not be authorized or allowed for any taxable year beginning on or after October 1, 1990.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-8a. Credit for Qualified Rehabilitated Buildings Investment

A credit against the tax imposed by the provisions of this article is allowed as follows:
Certified historic structures
. For certified historic structures, the credit is equal to 10 percent of qualified rehabilitation expenditures as defined in 47(c)(2), Title 26 of the United States Code, as amended:
Provided
, That for qualified rehabilitation expenditures made after December 31, 2017, pursuant to an historic preservation certification application, Part 2 Description of Rehabilitation, received by the state historic preservation office after December 31, 2017, the credit allowed by this section is equal to 25 percent of the qualified rehabilitation expenditure, subject to the limitations and other provisions of 11-24-23a of this code :
Provided, however
, That the credit authorized by this section for qualified rehabilitation expenditures made after December 31, 2017, may not be used to offset tax liabilities of the taxpayer prior to the tax year beginning on or after January 1, 2020:
Provided further
, That the taxpayer is not entitled to this credit if, when the applicant begins to claim the credit and throughout the time period within which the credit is claimed, the taxpayer is in arrears in the payment of any tax administered by the Tax Division or the taxpayer is delinquent in the payment of any local or municipal tax, or the taxpayer is delinquent in the payment of property taxes on the property containing the certified historic tax structure when the applicant begins to claim the credit and throughout the time period within which the credit is claimed. The Tax Commissioner shall promulgate procedural rules in accordance with 29A-3-1
et seq
. of this code that provide what information must accompany any claim for the tax credit for the determination that the taxpayer is not in arrears in the payment of any tax administered by the Tax Division, is not delinquent in the payment of any local or municipal tax, nor is the taxpayer delinquent in the payment of property taxes on the property containing the certified historic tax structure, and such other administrative requirements as the Tax Commissioner may specify. This credit is available for both residential and nonresidential buildings located in this state, that are reviewed by the West Virginia Division of Culture and History and designated by the National Park Service, United States Department of the Interior as "certified historic structures", and further defined as a "qualified rehabilitated building," as defined under 47(c)(1), Title 26 of the United States Code, as amended.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-8b. Definitions

(a) "Certified historic structure" means any building located in this state that is listed individually in the national register of historic places or located in a registered historic district, reviewed by the West Virginia Division of Culture and History, and certified by the national park service as being of historic significance to the district.
(b) "Certified rehabilitation" means any rehabilitation of a certified historic building that is reviewed by the West Virginia Division of Culture and History, and certified by the national park service as being consistent with the historic character of the property and, where applicable, the district in which it is located.
(c) "Historic district" means any district that is listed in the national register of historic places or designated under a state or local statute which has been certified as containing criteria which will substantially achieve the purpose of preserving and rehabilitating buildings of significance to the district and which is certified as substantially meeting all of the requirements for listing of districts in the national register of historic places.
(d) "Historic preservation certification application" means the application forms published by the national park service, United States department of the interior, Parts 1, 2 and 3, form No. 10-168.
(e) "Secretary of the interior standards" means standards and guidelines adopted and published by the national park service, United States department of the interior, for rehabilitation of historic properties.
(f) "State historic preservation officer" means the state official designated by the Governor pursuant to provisions in the national historic preservation act of 1966, as amended and further defined in section six, article one, chapter twenty-nine of this code.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-8c. Procedures

Application and processing procedures for provisions of this section shall be the same as any required under provisions of Title 36 of the Code of Federal Regulations, Part 67, and Title 26 of the Code of Federal Regulations, Part 1. Successful completion of a historic preservation certification application automatically qualifies the applicant to be considered for tax credits under this section.
Successful certification by the national park service of a rehabilitation of a building that results in such building being a "qualified rehabilitated building" within the meaning of §47(c)(1), Title 26 of the United States Code, and amendments thereto, automatically qualifies the applicant for tax credits under this section. The state historic preservation officer's role in the application procedure shall be identical to that in Title 36 of the Code of Federal Regulations, Part 67, and Title 26 of the Code of Federal Regulations, Part 1.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-8e. Carryback, Carryforward

(a) Any unused portion of the credit for qualified rehabilitated buildings investment authorized by section eight-a of this article which may not be taken in the taxable year to which the credit applies qualifies for carryback and carryforward treatment subject to the identical general provisions under §39, Title 26 of the United States Code, as amended: Provided, That the amount of the credit taken in a taxable year shall in no event exceed the tax liability due for the taxable year: Provided, however, That for tax years beginning on and after January 1, 2020, any unused portion of the credit authorized by section eight-a of this article, may not be carried back to any prior taxable year: Provided further, That for tax years beginning on and after January 1, 2020, any unused portion of the credit authorized by section eight-a of this article may be carried over to each of the next ten tax years following the first tax year for which the credit entitlement is authorized under this article for a specific qualified rehabilitation buildings investment until used to exhaustion or forfeited due to lapse of time.
(b) Effective for taxable years beginning on and after January 1, 2001, credits granted to an electing small business corporation (S corporation), limited partnership, general partnership, limited liability company or multiple owners of property shall be passed through to the shareholders, partners, members or owners, either pro rata or pursuant to an agreement among the shareholders, partners, members or owners documenting an alternative distribution method. The Tax Commissioner shall promulgate procedural rules in accordance with article three, chapter twenty-nine-a of this code that provide the method of reporting the alternative method of distribution authorized by this section.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-8h. Distribution, Sale, Transfer or Assignment of Qualified Rehabilitated Building Investment Tax Credit

(a) Any person eligible for credit under section eight-a or eight-g of this article may transfer, sell or assign any unused credits. Any person that transfers, sells or assigns any unused portion of a tax credit shall obtain a certificate of approval from the Division of Culture and History to transfer, sell or assign the stated amount of unused tax credit. The Division of Culture and History shall, by the last day of January each year provide in an electronic medium acceptable to the Tax Commissioner, a report listing the name of the transferor, the transferor's tax identification number, the name of the transferee, the transferee's tax identification number, the amount of credit transferred, sold or assigned and the date of the transfer, sale or assignment for each transfer, sale or assignment approved by the Division of Culture and History during the preceding calendar year.
(b) Credits granted to or acquired by a pass-through entity created or recognized under West Virginia law, or by multiple owners of property, if not transferred, sold or assigned, may be divided among the partners, members, shareholders or owners either according to the distributive shares of income of the entity or pursuant to an executed agreement among the partners, members, shareholders or owners if the agreement documents an alternate method of distribution, as provided in section eight-e of this article.
(c) Any transferee, purchaser or assignee of tax credits under this section may use the acquired credits to offset the tax imposed by this article or article twenty-four of this chapter upon the transferee, purchaser or assignee. To claim the tax credit, the transferee, purchaser or assignee shall attach the certificate obtained by the transferor, seller or assignor in accordance with subsection (a) of this section to the tax return against which the credit is claimed when the tax return is filed with the Tax Commissioner.
(d) If the credit allowed under this section exceeds the transferee's, purchaser's or assignee's tax due for the current tax year, the transferee, purchaser or assignee of the tax credit may carry forward the excess in accordance with section eight-e of this article, or section twenty-three-e, article twenty-four of this chapter when the transferee, purchaser or assignee is subject to the tax imposed by that article.
(e) The Tax Commissioner may promulgate procedural rules in accordance with article three, chapter twenty-nine-a of this code, necessary to provide procedures for the distribution, transfer, or assignment and the claiming of the credit allowed by sections eight-a and eight-g of this article.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-9. Meaning of Terms

(a) Any term used in this article has the same meaning as when used in a comparable context in the laws of the United States relating to income taxes, unless a different meaning is clearly required. Any reference in this article to the laws of the United States means the provisions of the Internal Revenue Code of 1986, as amended, and any other provisions of the laws of the United States that relate to the determination of income for federal income tax purposes. All amendments made to the laws of the United States after December 31, 2021, but prior to January 1, 2023, shall be given effect in determining the taxes imposed by this article to the same extent those changes are allowed for federal income tax purposes, whether the changes are retroactive or prospective, but no amendment to the laws of the United States made on or after January 1, 2023, may be given any effect.
(b) Medical savings accounts. The term "taxable trust" does not include a medical savings account established pursuant to 33-15-20 or 33-16-15 of this code. Employer contributions to a medical savings account established pursuant to those sections are not wages for purposes of withholding under 11-21-71 of this code.
(c) Surtax. The term "surtax" means the 20 percent additional tax imposed on taxable withdrawals from a medical savings account under 33-15-20 of this code and the 20 percent additional tax imposed on taxable withdrawals from a medical savings account under 33-16-15 of this code which are collected by the Tax Commissioner as tax collected under this article.
(d) Effective date. The amendments to this section enacted in the year 2023 are retroactive to the extent allowable under federal income tax law. With respect to taxable years that began prior to January 1, 2023, the law in effect for each of those years shall be fully preserved as to that year, except as provided in this section.
(e) For purposes of the refundable credit allowed to a low-income senior citizen for property tax paid on his or her homestead in this state, the term "laws of the United States" as used in subsection (a) of this section means and includes the term "low income" as defined in 11-21-21(b) of this code and as reflected in the poverty guidelines updated periodically in the federal register by the U.S. Department of Health and Human Services under the authority of 42 U.S.C. 9902(2).
(f) For taxable years beginning on and after January 1, 2018, whenever this article refers to "each exemption for which he or she is entitled to a deduction for the taxable year for federal income tax purposes", this phrase means the exemption the person would have been allowed to claim for the taxable year had the federal income tax law not been amended to eliminate the personal exemption for federal tax years beginning on or after January 1, 2018.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-9a. Pledge of Credit or Collateral by Endorser, Guarantor or Accommodator Not to Constitute Investment in Borrower

Any person pledging his credit or collateral as an endorser, guarantor, or accommodator to another person or corporation for the purpose of assisting another in obtaining credit shall not be, or construed to be, an investor in said borrower as to the amount so borrowed, nor shall any payments by said borrower on the indebtedness be, or construed to be, dividend to the endorser, guarantor or accommodator.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-10. Low Income Exclusion

(a) Earned income exclusion. -- In the case of an eligible taxpayer, there shall be allowed as a deduction from federal adjusted gross income the amount of his or her earned income included therein, not to exceed $10,000, except that when a husband and wife file separate returns under this article this exclusion shall not exceed $5,000 per separate return: Provided, That for the taxable year beginning January 1, 1996, the exclusion provided for in this section shall apply only to earned income received after June 30, 1996, and the amount excluded shall not exceed fifty percent of the annual low income exclusion amounts set forth in this subsection.
(b) "Eligible taxpayer" defined. -- The term "eligible taxpayer" means:
(1) Any unmarried individual and any husband and wife filing a joint return under this article who has or have federal adjusted gross income of $10,000 or less for the taxable year; or
(2) Any husband or wife filing a separate return under this article who has federal adjusted gross income of $5,000 or less.
(c) "Earned income" defined. --
(1) The term "earned income" means:
(A) Wages, salaries, tips, and other employee compensation; plus
(B) The amount of the taxpayer's net earnings from self-employment for the taxable year (within the meaning of Section 1402(a) of the Internal Revenue Code), but such net earnings shall be determined with regard to the deduction allowed to the taxpayer under Section 164 of the Internal Revenue Code.
(2) For purposes of this section:
(A) The earned income of an individual shall be computed without regard to any community property laws;
(B) No amount received as pension or annuity shall be taken into account; and
(c) No amount received for services provided by an individual while the individual is an inmate at a penal institution shall be taken into account.
(d) Taxable year must be full taxable year. -- Except in the case of a taxable year closed by reason of the death of the taxpayer, no credit shall be allowed under this section in the case of a taxable year covering a period of less than twelve months.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-10a. Adoption Tax Credit

A one time credit against the tax imposed by the provisions of this article shall be allowed as follows:
Nonfamily adoptions. For nonfamily adoptions, the credit is equal to $5,000 which may be taken in the year of the adoption of each nonfamily child, whose age at adoption is under eighteen years. This credit may, at the option of the taxpayer, be taken over a period of three years.
For the purpose of this section and credit "nonfamily adoptions" means adoptions of a child or children by a taxpayer or taxpayers who are not the father, mother, or stepparent of the child.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-11. West Virginia Taxable Income of Resident Individual

(a) General. -- The West Virginia taxable income of a resident individual shall be his West Virginia adjusted gross income less his West Virginia personal exemptions, as determined under this part.
(b) Husband and wife. -- (l) If the federal taxable income of husband and wife is determined on a separate federal return, their West Virginia taxable incomes shall be separately determined.
(2) If the federal taxable income of husband and wife is determined on a joint federal return, or if neither files a federal return:
(A) Their tax shall be determined on their joint West Virginia taxable income, or
(B) Separate taxes may be determined on their separate West Virginia taxable incomes if they so elect if they comply with the requirements of the Tax Commissioner in setting forth information on a single form or on separate forms, as may be required by the Tax Commissioner.
(3) If either husband or wife is a resident and the other is a nonresident, separate taxes shall be determined on their separate West Virginia taxable incomes on such single or separate forms as may be required by the Tax Commissioner, unless both elect to determine their joint West Virginia taxable income as if both were residents.
(c) Effective date. -- This section, as amended by this act, shall apply to all taxable years beginning after December 31, 1986.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-12a. Additional Modification Reducing Federal Adjusted Gross Income

In addition to amounts authorized to be subtracted from federal adjusted gross income pursuant to subsection (c), section twelve of this article, any payment made under a prepaid tuition contract or other college savings plan administered by the board, pursuant to article thirty, chapter eighteen of this code, is also an authorized modification reducing federal adjusted gross income, but only to the extent the amount is not allowable as a deduction when arriving at the taxpayer's federal adjusted gross income for the taxable year in which the payment is made. This modification is available regardless of the type of return form filed. The taxpayer may also elect to carry forward the modification over a period not to exceed five taxable years, beginning in the taxable year in which the payment was made.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-12c. Deduction for Long-Term Care Insurance

For taxable years beginning on and after January 1, 2000, in addition to amounts authorized to be subtracted from federal adjusted gross income pursuant to subsection (c), section twelve of this article, any payment during the taxable year for premiums for a long-term care insurance policy as defined in section four, article fifteen-a, chapter thirty-three of this code that offers coverage to either the taxpayer, the taxpayer's spouse, parent or a dependent as defined in section 152 of the Internal Revenue Code of 1986, as amended, is an authorized modification reducing federal adjusted gross income, but only to the extent the amount is not allowable as a deduction when arriving at the taxpayer's federal adjusted gross income for the taxable year in which the payment is made.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-12d. Additional Modification Reducing Federal Adjusted Gross Income

(a) In addition to amounts authorized to be subtracted from federal adjusted gross income pursuant to 11-21-12(c) of this code, any person who retires under an employer-provided defined benefit pension plan that terminates prior to or after the retirement of that person and the pension plan is covered by a guarantor whose maximum benefit guarantee is less than the maximum benefit to which the retiree was entitled had the plan not terminated may subtract annually from his or her federal adjusted income a sum equal to the difference in the amount of the maximum annual pension benefit the person would have received for such tax year had the plan not terminated and the maximum annual pension benefit actually received from the guarantor under a benefit guarantee plan:
Provided
, That if the Tax Commissioner determines that this adjustment reduces the revenues of the state by $2 million or more in any one year, then the Tax Commissioner shall reduce the percentage of the reduction to a level at which the commissioner believes will reduce the cost of the adjustment to $2 million for the next year. This tax adjustment is effective for taxable years beginning on and after January 1, 2008:
Provided, however
, That for the taxable year 2007, the tax adjustment shall be effective and shall apply retroactively:
Provided further
, That the adjustment terminates for the tax years on and after January 1, 2015.
(b) This adjustment shall be effective for tax years beginning on January 1, 2020, and shall terminate for taxable years on and after January 1, 2028.
(c) This modification is available regardless of the type of return form filed.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-12e. Additional Modification Reducing Federal Adjusted Gross Income

§11-21-12e. Additional modification reducing federal adjusted gross income.
(a) For taxable years beginning after December 31, 2000, in addition to amounts authorized to be subtracted from federal adjusted gross income pursuant to subsection (c), section twelve of this article, active duty military pay received for the period of time an individual is on active duty as a member of the National Guard or armed forces reserve called to active duty pursuant to an Executive Order of the President of the United States for duty in Operation Enduring Freedom or for domestic security duty is an authorized modification reducing federal adjusted gross income, but only to the extent the active duty military pay is included in federal adjusted gross income for the taxable year in which it is received.
(b) For taxable years beginning after December 31, 2012, in addition to amounts authorized to be subtracted from federal adjusted gross income pursuant to subsection (c), section twelve of this article, active duty military pay received by a resident individual who is on active duty for thirty continuous days or more in the armed forces of the United States, the National Guard or armed forces reserve is an authorized modification reducing federal adjusted gross income for the taxable year in which the individual has separated from active military service, but only to the extent the active duty military pay is included in federal adjusted gross income for the taxable year in which it is received.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-12f. Additional Modification Increasing Federal Adjusted Gross Income

In addition to amounts added to federal adjusted gross income pursuant to subsection (b), section twelve of this article, unless already included in federal adjusted gross income for the taxable year, there shall be added to federal adjusted gross income any amount previously deducted from federal adjusted gross income under section twelve-a of this article for amounts deposited into a prepaid tuition contract or other college savings plan administered by the board of trustees of the college prepaid tuition and savings program, pursuant to article thirty, chapter eighteen of this code and subsequently withdrawn from the prepaid tuition contract or other college savings plan, that was used for purposes other than those qualified expenses authorized by I.R.C. §529. The provisions of this section are effective for taxable years beginning after December 31, 2003.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-12g. Additional Modification Increasing Federal Adjusted Gross Income; Disallowance of Deduction Taken Under Internal Revenue Code Section 199

(a) In addition to amounts added to federal taxable income pursuant to subsection (b), section twelve of this article, unless already included therein, there shall be added to federal taxable income the amount deducted under Section 199 of the Internal Revenue Code of 1986, as amended, when determining federal adjusted gross income for the taxable year for federal income tax purposes.
(b) When taxpayer's federal adjusted gross income includes distributive share of income, gain or loss of a partnership, limited liability company, electing small business corporation, or other entity treated as a partnership for federal income tax purposes, and when taxpayer's distributive share for the taxable year includes a deduction, or portion of a deduction computed under Section 199 of the Internal Revenue Code, as amended, for the taxable year, then in addition to amounts added to federal taxable income pursuant to subsection (b), section twelve of this article, unless already included therein, taxpayer shall add the amount computed under Section 199 of the Internal Revenue Code of 1986, as amended, that flows through to the taxpayer for federal income tax purposes for the taxable year. Taxpayer shall file with its annual return under this article a copy of all schedules K-1 it received showing allocation of a Section 199 deduction and such other information as the Tax Commissioner may require.
(c) Failure to attach required schedules. -– When taxpayer fails to include with the annual return due under this article the schedule or schedules required by this section, the return shall be treated as an incomplete return until the day the required schedule or schedules are filed with the Tax Commissioner. An incomplete return showing an overpayment of tax may not be treated as a claim for refund until the day the defect is cured. The filing of an incomplete return shall not start the running of the period of time during which the Tax Commissioner may issue an assessment or take other action to enforce compliance of this article for the taxable year.
(d) Audit adjustment to federal taxable income. -– When auditing for compliance with this article, the Tax Commissioner may change a taxpayer's computation of federal taxable income or pro forma taxable income to comply with the laws of the United States as in effect for the taxable year and incorporated by reference into this article.
2023 West Virginia Code › Chapter 11. Taxation › Article 21. Personal Income Tax › §11-21-12h. Repeal of Section Relating to Additional Modification Reducing Federal Adjusted Gross Income Relating to Tolls for Travel on West Virginia Toll Roads and Paid Electronically Through Use of Parkways Authority Commuter (Pac) Cards

That 11-21-12h of the Code of West Virginia, 1931, as amended, is repealed.