West Virginia Military Incentive Credit for Employers
Program at a Glance
- Location: West Virginia
- Status: Open; the code lists no end date
- Maximum benefit: 30% of the first $5,000 in wages for economically disadvantaged Vietnam-era or Korean-conflict veterans (up to $1,500), 25% for Guard and reserve members, or the VA disability percentage of the first $5,000 for disabled veterans
- Who it’s for: Employers who hire a qualifying veteran, a disabled veteran, or an unemployed West Virginia National Guard or reserve member
- How to claim: Get the employee’s eligibility voucher, submit it to the issuing agency, then claim the credit on your state return
- Last verified: November 2026
About the Program
The employee has to stay on for a continuous year, though a proportional credit is allowed if they leave early by choice, become totally disabled or are fired for good cause. No credit is allowed if the hire displaces a current employee, or if you receive federal or state job training payments for that person. The credit applies against personal income tax for individuals and partnerships, or against corporate net income tax for corporations, and it can’t exceed your tax liability. It can’t be assigned to anyone else. Veterans need more than 180 days of active duty and a discharge other than dishonorable, or a discharge for a service-connected disability. The code leaves the details of filing to State Tax Commissioner rules, so confirm current forms with the West Virginia State Tax Department.
Official source: West Virginia Code, Chapter 21A, Article 2C (Military Incentive Credit)
Thinking About West Virginia?
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Last checked Nov 10, 2026.