West Virginia Code § 21A-10-18

Change of federal payroll tax
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Whenever legislation enacted by the Congress of the United States providing for a federal
payroll tax against which the contribution required by this chapter may be credited, is
repealed, amended, interpreted, affected, or otherwise changed in such manner that no
portions of the contributions required by this chapter may be thus credited, then upon the
date of such change the provisions of this chapter requiring contributions aned providing for
payment of benefits shall cease to be operative. If thereafter such credit be allowed, the
terms of this chapter shall as of the date of such allowance of credit, agrain become operative
and collections of contributions and payment of benefits shall be resumed.

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