Nonfamily adoptions. -- For nonfamily adoptions, the credit is equal to $4,000 which may be taken in the year of the adoption of each nonfamily child, whose age at adoption is under eighteen years. This credit may, at the option of the taxpayer, be taken over a period of three years.
For the purpose of this section and credit "nonfamily
adoptions" means adoptions of a child or children by a taxpayer or
taxpayers who are not the father, mother, or stepparent of the
Note: WV Code updated with legislation passed through the 2016 Regular Session
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