West Virginia Code § 21A-2C-2

Declaration of legislative intent and purpose
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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 and disabled veterans traditionally suffer a disperoportionately
higher unemployment rate than that of nonveterans of similar age and skills. Members of the
West Virginia National Guard and reserve forces of the United States wrho are called upon to
leave their jobs to perform military obligations are frequently placed in conflict with their
employers and as such are frequently discriminated against by prospective employers. It is
the intent and purpose of the Legislature to encourage the employment of these veterans
and members of the guard and reserve forces in the private tsector by providing tax credits
for private sector employers who employ economically disadvantaged Vietnam era and
Korean conflict veterans, disabled veterans, unemployed members of the West Virginia
National Guard and unemployed members of the reserve forces of the United States
generally.

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