In order to eliminate West Virginia personal income tax on families with incomes below the federal poverty guidelines and to reduce the West Virginia personal income tax on families with incomes that are immediately above the federal poverty guidelines, there is hereby created a nonrefundable tax credit, to be known as the low-income family tax credit, against the West Virginia personal income tax. The low-income family tax credit is based upon family size and the federal poverty guidelines. The low-income tax credit reduces the tax imposed by the provisions of this article on families with modified federal adjusted gross income below or near the federal poverty guidelines: Provided, That for tax years beginning on and after January 1, 2009, any person who is required to pay the federal alternative minimum income tax in the current tax year is disqualified from receiving any tax credit provided under this section.
Structure West Virginia Code
Article 21. Personal Income Tax
§11-21-1. Legislative Findings
§11-21-2. Short Title; Arrangement and Classification
§11-21-3. Imposition of Tax; Persons Subject to Tax
§11-21-4. Rate of Tax -- Taxable Years Ending Prior to January 1, 1963
§11-21-4b. Same -- Taxable Years Beginning on or After January 1, 1970, and Before January 1, 1971
§11-21-4d. Rate of Tax -- Taxable Periods Beginning on or After April 1, 1983
§11-21-4e. Rate of Tax -- Taxable Years Beginning on or After January 1, 1987
§11-21-4f. Effect of Rate Changes During Taxable Year
§11-21-5. Optional Tax for Certain Resident Individuals
§11-21-6. Accounting Periods and Methods
§11-21-7. Resident and Nonresident Defined
§11-21-8a. Credit for Qualified Rehabilitated Buildings Investment
§11-21-8e. Carryback, Carryforward
§11-21-8f. Disclosure of Credit Applications and Grants
§11-21-8g. Credit for Qualified Rehabilitated Residential Building Investment
§11-21-10. Low Income Exclusion
§11-21-10a. Credit for Nonfamily Adoption
§11-21-11. West Virginia Taxable Income of Resident Individual
§11-21-12. West Virginia Adjusted Gross Income of Resident Individual
§11-21-12a. Additional Modification Reducing Federal Adjusted Gross Income
§11-21-12c. Deduction for Long-Term Care Insurance
§11-21-12d. Additional Modification Reducing Federal Adjusted Gross Income
§11-21-12e. Additional Modification Reducing Federal Adjusted Gross Income
§11-21-12f. Additional Modification Increasing Federal Adjusted Gross Income
§11-21-12j. Modifications to Federal Adjusted Income
§11-21-12m. Additional Modifications Related to a Jumpstart Savings Account
§11-21-13. West Virginia Deduction of Resident Individual
§11-21-14. West Virginia Standard Deduction of a Resident Individual
§11-21-15. West Virginia Itemized Deduction of a Resident Individual
§11-21-16. West Virginia Personal Exemptions of Resident Individual
§11-21-17a. Resident Shareholders of S Corporations
§11-21-18. West Virginia Taxable Income of Resident Estate or Trust
§11-21-19. Share of Resident Estate, Trust or Beneficiary in West Virginia Fiduciary Adjustment
§11-21-20. Credit for Income Tax of Another State
§11-21-22. Low-Income Family Tax Credit
§11-21-24. Senior Citizen Property Tax Relief Credit for Tax Years Beginning Before 2012
§11-21-25. Nonrefundable Credit for Matching Contribution to Employee S Jumpstart Savings Account
§11-21-30. Computation of Tax on Income of Nonresidents and Part-Year Residents
§11-21-31. Mobile Employee Exclusion From State Source Income
§11-21-32. West Virginia Source Income of Nonresident Individual
§11-21-37. Nonresident Partners and Shareholders of S Corporations
§11-21-37a. Allocation and Apportionment of Income of Nonresidents From Multistate Business Activity
§11-21-37b. Special Apportionment Rules
§11-21-37c. Special Apportionment Rules - Financial Organizations
§11-21-38. West Virginia Source Income of Nonresident Estate or Trust
§11-21-39. Share of Nonresident Estate, Trust or Beneficiary in Income From West Virginia Sources
§11-21-40. Credit for Income Tax of State of Residence
§11-21-41. Special Case in Which a Nonresident Need Not File West Virginia Income Tax Return
§11-21-42. Military Incentive Tax Credit
§11-21-43. Credit for Consumers Sales and Service Tax and Use Tax Paid
§11-21-44. West Virginia Source Income of Part-Year Resident Individuals
§11-21-51. Returns and Liabilities
§11-21-52. Time and Place for Filing Returns and Paying Tax
§11-21-53. Signing of Returns and Other Documents
§11-21-54. Electronic Filing for Certain Tax Preparers
§11-21-55. Declaration of Estimated Tax
§11-21-56. Payments of Estimated Tax
§11-21-58. Requirements Concerning Returns, Notices, Records and Statements
§11-21-59. Report of Change in Federal Taxable Income
§11-21-59a. Report of Change in Taxes Paid to Other States
§11-21-61. Extension of Time for Performing Certain Acts Due to Desert Shield Service
§11-21-62. Income Taxes of Members of Armed Forces on Death
§11-21-71. Requirement of Withholding Tax From Wages
§11-21-71b. Withholding Tax on West Virginia Source Income of Nonresidents
§11-21-72. Information Statement for Employee
§11-21-73. Credit for Tax Withheld
§11-21-75. Employer's Liability for Withheld Taxes
§11-21-76. Employer's Failure to Withhold
§11-21-77. Extension of Withholding to Certain Lottery Winnings; Lottery Winnings Source Income
§11-21-93. Personal Income Tax Reserve Fund
§11-21-94. Effective Date; Severability
§11-21-95. General Procedure and Administration
§11-21-96. Dedication of Personal Income Tax Proceeds
§11-21-97. Tax Credit for Employers Providing Child Care for Employees