# W. Va. Code § 18-30-9: Income tax deduction for purchasers

> West Virginia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WV_C18_A30_S9

## Section

- **Citation:** W. Va. Code § 18-30-9
- **Heading:** Income tax deduction for purchasers
- **Jurisdiction:** West Virginia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** WV Code / Chapter 18 / Article 30 / Section 9

## Text

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.

## Nearby sections

- [W. Va. Code § 18-30-1 §18-30-1. Title.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C18_A30_S1.md)
- [W. Va. Code § 18-30-2 §18-30-2. Legislative findings and purpose.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C18_A30_S2.md)
- [W. Va. Code § 18-30-3 §18-30-3. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C18_A30_S3.md)
- [W. Va. Code § 18-30-3A §18-30-3a. 2022 Legislative findings; statutory construction.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C18_A30_S3A.md)
- [W. Va. Code § 18-30-4 §18-30-4. The Board of Trustees of the West Virginia College and Jumpstart Savings Programs; members; terms; compensation; proceedings generally.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C18_A30_S4.md)
- [W. Va. Code § 18-30-5 §18-30-5. Powers of the board to administer the College Savings Program.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C18_A30_S5.md)
- [W. Va. Code § 18-30-6 §18-30-6. Use of financial organizations as program depositories and managers.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C18_A30_S6.md)
- [W. Va. Code § 18-30-7 §18-30-7. West Virginia Savings Plan Trust.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C18_A30_S7.md)
- [W. Va. Code § 18-30-8 §18-30-8. The College and Jumpstart Savings Administrative Account.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C18_A30_S8.md)
- [W. Va. Code § 18-30-9 §18-30-9. Income tax deduction for purchasers.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C18_A30_S9.md)
- [W. Va. Code § 18-30-10 §18-30-10. Reports and account; annual audit.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C18_A30_S10.md)
- [W. Va. Code § 18-30-11 §18-30-11. Financial aid eligibility.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C18_A30_S11.md)
- [W. Va. Code § 18-30-12 §18-30-12. Confidentiality.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C18_A30_S12.md)
- [W. Va. Code § 18-30-13 §18-30-13. Remaining obligations of the Prepaid Tuition Program and Escrow Fund.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C18_A30_S13.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WV_C18_A30_S9. Check the current official text before relying on it. Not legal advice.