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.
W. Va. Code § 11-21-12b
Combat pay exempt
Known as the West Virginia Personal Income Tax Act
The act spans §§ 11-21-1 to 11-21-9a (139 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.