Coronavirus Aid, Relief and Economic Security (CARES) Act

Update: With the passage and signing by Governor Justice of:

  • HB 2358, Updating meaning of federal adjusted gross income and certain other terms used in West Virginia Personal Income Tax Act, and
  • HB 2359, Updating the meaning of federal taxable income and certain other terms used in the West Virginia Corporation Net Income Tax Act,

West Virginia has fully conformed with all federal tax law changes made in 2020 impacting West Virginia taxable income.

This includes changes to the Internal Revenue Code enacted in 2020 made by the:

  • Coronavirus Aid, Relief and Economic Security (CARES) Act;
  • Families First Coronavirus Response Act;
  • Setting Every Community Up for Retirement Enhancement (SECURE) Act; and
  • Consolidated Appropriations Act

No additional adjustment needs to be made for your 2020 tax return related to those Internal Revenue Code changes enacted in 2020.

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