The Legislature finds and determines that enhancing the accessibility and affordability of education for all citizens of West Virginia will promote a well-educated and financially secure population to the ultimate benefit of all citizens of West Virginia, and that assisting individuals and families in planning for future educational expenses by making the tax incentives in 26 U.S.C. 529 available to West Virginians is one of the proper governmental functions and purposes of the state.
Structure West Virginia Code
Article 30. West Virginia College Prepaid Tuition and Savings Program Act
§18-30-2. Legislative Findings and Purpose
§18-30-3a. 2022 Legislative Findings; Statutory Construction
§18-30-5. Powers of the Board to Administer the College Savings Program
§18-30-6. Use of Financial Organizations as Program Depositories and Managers
§18-30-6a. Special Revenue Account Created for Fulfillment of Savings and Investment Programs
§18-30-7. West Virginia Savings Plan Trust
§18-30-8. The College and Jumpstart Savings Administrative Account
§18-30-9. Income Tax Deduction for Purchasers
§18-30-10. Reports and Account; Annual Audit
§18-30-11. Financial Aid Eligibility
§18-30-13. Remaining Obligations of the Prepaid Tuition Program and Escrow Fund