The Legislature finds and determines that enhancing the accessibility and affordability
of 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 is one of the 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 educational institutions.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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