WVC 18 - 30 - 2
§18-30-2. Legislative findings and purpose.
The Legislature hereby finds and determines that enhancing the
accessibility and affordability of higher education for all
citizens of West Virginia will promote a well-educated and
financially secure population to the ultimate benefit of all
citizens of West Virginia, and that assisting individuals and
families in planning for future educational expenses by making the
tax incentives in 26 U.S.C. §529 available to West Virginians are
proper governmental functions and purposes of the state.
The Legislature also finds that continuation of the prepaid
tuition plan and creation of a savings plan will further those
governmental functions and purposes. It is, therefore, the
legislative intent of this article to continue the prepaid tuition
plan and to enhance the plan by authorizing the creation of a
savings plan so that more students may attend eligible higher