§11-21-22. Low-income family tax credit.
In order to eliminate West Virginia personal income tax on
families with incomes below the federal poverty guidelines and to
reduce the West Virginia personal income tax on families with
incomes that are immediately above the federal poverty guidelines,
there is hereby created a nonrefundable tax credit, to be known as
the low-income family tax credit, against the West Virginia
personal income tax. The low-income family tax credit is based
upon family size and the federal poverty guidelines. The
low-income tax credit reduces the tax imposed by the provisions of
this article on families with modified federal adjusted gross
income below or near the federal poverty guidelines: Provided,
That for tax years beginning on and after January 1, 2009, any
person who is required to pay the federal alternative minimum
income tax in the current tax year is disqualified from receiving
any tax credit provided under this section.