(a) As provided in 11-21-12m, 11-21-25, and 11-24-10a of this code, contributions, distributions, and employer matching contributions are eligible for specified decreasing modifications in determining taxable income, or specified tax credits against tax imposed by 11-21-1 et seq. and 11-24-1 et seq. of this code. (b) Nothing in this article nor in 11-21-12m, 11-21-25, or 11-24-10a of this code shall be construed to decrease or otherwise impact any persons federal tax obligations or to authorize any act which violates federal law.
West Virginia Legal Code