§21A-2C-1. Short Title

This article shall be known and may be cited as the "Military Incentive Program Act of 1991."

§21A-2C-2. Declaration of Legislative Intent and Purpose

The Legislature of West Virginia hereby recognizes that disabled veterans and economically disadvantaged veterans of the Vietnam era and of the Korean conflict, members of the West Virginia National Guard and the reserve forces of the United States have made sacrifices which merit preferential employment treatment in both the public and private sectors. Economically disadvantaged […]

§21A-2C-3. Definitions

For the purposes of this article: (a) "Active duty" means full-time duty in the Armed Forces, other than duty for training in the reserves or National Guard. Any period of duty for training in the reserves or National Guard, including authorized travel, during which an individual was disabled from a disease or injury incurred or […]

§21A-2C-4. Tax Credit; Eligibility; Amount

(a) Each person, partnership or corporation which employs an economically disadvantaged Vietnam era or Korean conflict veteran or any disabled veteran, or an unemployed member of the West Virginia National Guard or a member of the reserve forces of the United States for a continuous period of one year, except as otherwise provided in this […]

§21A-2C-5. Restrictions and Limitations Regarding Tax Credit

(a) An employer may not claim a tax credit provided for in this article for any individual employed for less than a continuous period of one year, unless: (1) The individual voluntarily leaves employment with the employer;

§21A-2C-6. Program Administration

The program established by this article shall be conducted primarily under the direction of the employment services section of the Bureau of Employment Programs or its successor agency and the West Virginia National Guard. Reserve forces units may also verify through approved vouchers, eligibility of reserve members to participate in this program. Each individual who […]