Part I - GENERAL

Section 11-21-1 - Legislative findings
Section 11-21-2 - Short title; arrangement and classification
Section 11-21-3 - Imposition of tax; persons subject to tax
Section 11-21-3a - Imposition of tax; persons subject to tax
Section 11-21-4 - Rate of tax - Taxable years ending prior to January 1, 1963
Section 11-21-4a - Rate of tax - Taxable years beginning on or after January 1, 1963, and before January 1, 1970
Section 11-21-4b - Same - Taxable years beginning on or after January 1, 1970, and before January 1, 1971
Section 11-21-4c - Rate of tax - Taxable periods beginning on or after January 1, 1971 and ending before April 1, 1983
Section 11-21-4d - Rate of tax - Taxable periods beginning on or after April 1, 1983
Section 11-21-4e - Rate of tax - Taxable years beginning on or after January 1, 1987
Section 11-21-4f - Effect of rate changes during taxable year
Section 11-21-4g - Rate of tax - Taxable years beginning on and after January 1, 2023
Section 11-21-4h - Future personal income tax reductions
Section 11-21-5 - Optional tax for certain resident individuals
Section 11-21-6 - Accounting periods and methods
Section 11-21-7 - Resident and nonresident defined
Section 11-21-8 - Credits against tax
Section 11-21-8a - Credit for qualified rehabilitated buildings investment
Section 11-21-8b - Definitions
Section 11-21-8c - Procedures
Section 11-21-8d - Standards
Section 11-21-8e - Carryback, carryforward
Section 11-21-8f - Disclosure of credit applications and grants
Section 11-21-8g - Credit for qualified rehabilitated residential building investment
Section 11-21-8h - Distribution, sale, transfer or assignment of qualified rehabilitated building investment tax credit
Section 11-21-9 - Meaning of terms; general rule
Section 11-21-9a - Pledge of credit or collateral by endorser, guarantor or accommodator not to constitute investment in borrower
Section 11-21-10 - Low income exclusion
Section 11-21-10a - Adoption tax credit
Section 11-21-11 - West Virginia taxable income of resident individual
Section 11-21-12 - West Virginia adjusted gross income of resident individual
Section 11-21-12a - Additional modification reducing federal adjusted gross income
Section 11-21-12b - Combat pay exempt
Section 11-21-12c - Deduction for long-term care insurance
Section 11-21-12d - Additional modification reducing federal adjusted gross income
Section 11-21-12e - Additional modification reducing federal adjusted gross income
Section 11-21-12f - Additional modification increasing federal adjusted gross income
Section 11-21-12g - Additional modification increasing federal adjusted gross income; disallowance of deduction taken under Internal Revenue Code Section 199
Section 11-21-12h - [Repealed]
Section 11-21-12i - Decreasing modification reducing federal adjusted gross income for qualifying contribution to a qualified trust maintained for the benefit of a child with autism; effective date
Section 11-21-12j - Modifications to federal adjusted income
Section 11-21-12k - Additional modification reducing federal adjusted gross income for shareholders of S corporations and members of limited liability companies engaged in banking business
Section 11-21-12l - Decreasing modification reducing federal adjusted gross income for the net income of Qualified Opportunity Zone Businesses; effective date
Section 11-21-12m - Additional modifications related to a Jumpstart Savings Account
Section 11-21-12n - Additional modification reducing federal adjusted gross income related to gaming and gambling losses
Section 11-21-13 - West Virginia deduction of resident individual
Section 11-21-14 - West Virginia standard deduction of a resident individual
Section 11-21-15 - West Virginia itemized deduction of a resident individual
Section 11-21-16 - West Virginia personal exemptions of resident individual
Section 11-21-17 - Resident partners
Section 11-21-17a - Resident shareholders of S corporations
Section 11-21-18 - West Virginia taxable income of resident estate or trust
Section 11-21-19 - Share of resident estate, trust or beneficiary in West Virginia fiduciary adjustment
Section 11-21-20 - Credit for income tax of another state
Section 11-21-21 - Senior citizens' tax credit for property tax paid on first $20,000 of taxable assessed value of a homestead in this state
Section 11-21-22 - Low-income family tax credit
Section 11-21-22a - Definitions
Section 11-21-22b - Amount of credit
Section 11-21-22c - Administration
Section 11-21-23 - Refundable credit for real property taxes paid in excess of four percent of gross household income
Section 11-21-24 - Senior citizen property tax relief credit for tax years beginning before 2012
Section 11-21-25 - Nonrefundable credit for matching contribution to employee's Jumpstart Savings Account
Section 11-21-26 - Repealed
Section 11-21-27 - Repealed
Section 11-21-28 - Repealed
Section 11-21-29 - Repealed