West Virginia Code Chapter 11. Taxation § 11-21-22a. Definitions

(a) “Federal poverty guidelines” means the U.S. Department of Health and Human Services poverty guidelines updated periodically in the Federal Register under the authority of 42 U.S.C. § 9902(c) and available each year on the thirtieth day of June.

(b) “Family size” means the total number of exemptions that may be legally claimed on the West Virginia resident personal income tax return for the taxable year for which the tax credit is claimed: Provided, That family size shall not include the additional exemption that may be claimed by a surviving spouse pursuant to subsection (c), section sixteen of this chapter: Provided, however, That if the total number of exemptions that may be legally claimed on the West Virginia resident personal income tax return for the taxable year for which the tax credit is claimed exceeds eight, the family size shall be deemed eight.

(c) “Indexed tax credit tables” means the two tables annually developed and published by the Tax Commissioner pursuant to the requirements of section twenty-two-b of this article.

(d) “Modified federal adjusted gross income” means the federal adjusted gross income plus any applicable increasing West Virginia modifications plus any tax exempt interest income reported on the federal tax return.

(e) “Qualified taxpayer” means a taxpayer:

(f) “Tax credit” means the low-income family tax credit authorized by this article.