West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-21-12B
Combat pay exempt
Official textcode.wvlegislature.gov
Combat pay received for Desert Shield service, as defined in section sixty-one of this article, which is exempt from federal income tax, under Section 112 of the Internal Revenue code, shall be exempt from the tax imposed by this article.
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In this chapter (40 sections)
- 11-21-4I · Rate of tax — Taxable years beginning on and after January…
- 11-21-5 · Optional tax for certain resident individuals
- 11-21-6 · Accounting periods and methods
- 11-21-7 · Resident and nonresident defined
- 11-21-8 · Credits against tax
- 11-21-8A · Credit for qualified rehabilitated buildings investment
- 11-21-8B · Definitions
- 11-21-8C · Procedures
- 11-21-8D · Standards
- 11-21-8E · Carryback, carryforward
- 11-21-8F · Disclosure of credit applications and grants
- 11-21-8G · Credit for qualified rehabilitated residential building…
- 11-21-8H · Distribution, sale, transfer or assignment of qualified…
- 11-21-9 · Meaning of terms
- 11-21-9A · Pledge of credit or collateral by endorser, guarantor or…
- 11-21-10 · Low income exclusion
- 11-21-10A · Adoption tax credit
- 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…
- 11-21-12B · Combat pay exempt
- 11-21-12C · Deduction for long-term care insurance
- 11-21-12D · Additional modification reducing federal adjusted gross…
- 11-21-12E · Additional modification reducing federal adjusted gross…
- 11-21-12F · Additional modification increasing federal adjusted gross…
- 11-21-12G · Additional modification increasing federal adjusted gross…
- 11-21-12H · Repeal of section relating to Additional modification…
- 11-21-12I · Decreasing modification reducing federal adjusted gross…
- 11-21-12J · Modifications to federal adjusted income
- 11-21-12K · Additional modification reducing federal adjusted gross…
- 11-21-12L · Decreasing modification reducing federal adjusted gross…
- 11-21-12M · Additional modifications related to a Jumpstart Savings…
- 11-21-12N · Additional modification reducing federal adjusted gross…
- 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
- 11-21-17 · Resident partners
- 11-21-17A · Resident shareholders of S corporations
- 11-21-18 · West Virginia taxable income of resident estate or trust