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110CSR21H
1
TITLE 110 LEGISLATIVE RULE STATE TAX DIVISION
SERIES 21H INCOME TAX CREDITS FOR PROPERTY TAXES PAID
§110‐21H‐1. General.
1.1. Scope. ‐‐ This legislative rule addresses implementation of the income tax credits for property taxes paid by certain taxpayers.
1.2. Authority. ‐‐ W. Va. Code §11‐13MM‐6.
1.3. Filing Date. ‐‐ April 28, 2026.
1.4. Effective Date. ‐‐ April 28, 2026.
1.5. Sunset Provision. ‐‐ This rule shall terminate and have no further force or effect after August 1, 2031.
§110‐21H‐2. Definitions.
2.1. General Rule. ‐‐ Unless a specific definition is provided in subsection 2.2 of this section, or the context in which the term is used clearly requires a different meaning, the terms used in this rule have the definitions provided under W. Va. Code §§11‐10‐1 et seq., 11‐21‐1 et seq., and 11‐24‐1 et seq.
2.2. Terms defined.
2.2.1. “Ad valorem property tax” means and is limited to the West Virginia ad valorem property tax.
2.2.2. “Business” means any activity taxable under W. Va. Code §11‐12‐1 et seq., which is engaged in by any person in this state.
2.2.3. "Disabled veteran taxpayer" means a person given an honorable discharge from any branch of the armed services of the United States and who, according to the United States Department of Veteran Affairs, is considered at least 90 percent totally and permanently disabled due solely to service‐connected disabilities.
2.2.4. “Eligible motor vehicle” means a motor vehicle on which the ad valorem property tax has been paid for the taxable year by the eligible taxpayer, and which is a motor vehicle as defined in this rule.
2.2.5. “Eligible widowed spouse” means the unmarried surviving spouse of a disabled veteran taxpayer who had previously received the disabled veteran real property tax credit authorized by §11‐ 13MM‐4 of this code.
2.2.6. “Flow‐through entity,” “conduit entity,” or “pass‐through entity” means an S corporation, partnership, limited partnership, limited liability partnership, or limited liability company. The term “flow‐