The West Virginia deduction of a resident individual shall be his West Virginia standard deduction unless he elects to deduct his West Virginia itemized deduction under the conditions set forth in section fifteen: Provided, That no West Virginia deduction shall be allowed for taxable years beginning after December 31, 1986.
West Virginia deduction of resident individual
W. Va. Code § 11-21-13, under Article 21.
W. Va. Code § 11-21-13