Providing tax deduction for medical payments

West Virginia's SB 183 creates a state tax deduction for eligible medical expenses paid by individuals. It directly affects West Virginia residents who pay for medical premiums, medicines, doctor visits, mileage to medical appointments, and insurance copays. The bill allows these specific out-of-pocket medical costs to be deducted from taxable income, lowering the amount of state income tax owed. This policy change applies to all qualifying medical payments made by individuals, as defined in the new tax code section. The Tax Commissioner will establish rules for implementation but cannot alter the core deduction provisions.