CHAPTER 11. TAXATION.

§11-21-13. West Virginia deduction of resident individual.

The West Virginia deduction of a resident individual shall be his West Virginia standard deduction unless he elects to deduct his West Virginia itemized deduction under the conditions set forth in section fifteen: Provided, That no West Virginia deduction shall be allowed for taxable years beginning after December 31, 1986.

Bills Affecting §11-21-13

2004 Regular Session: SB594
2005 Regular Session: HB2445
2005 Regular Session: SB188
2006 Regular Session: HB2445
2006 Regular Session: HB4566
2006 Regular Session: SB520
2013 Regular Session: SB520
2014 Regular Session: HB4343
2014 Regular Session: SB312