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.
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