West Virginia Statutes
§ 18-30-9 — Income tax deduction for purchasers
West Virginia·Ch. 18 EDUCATION·Art. 30 WEST VIRGINIA COLLEGE PREPAID TUITION AND SAVINGS PROGRAM ACT
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.
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Legislative History
2001 Reg. Sess., HB2527; 1997 Reg. Sess., SB70; 1997 Reg. Sess., SB14