CHARLESTON, W.Va. -- A new study says about 71,000 West Virginia residents will be eligible for tax credits under the federal health-care reform law if they purchase coverage through new health insurance marketplaces.The state-by-state analysis was conducted by the Kaiser Family Foundation. Nationally, an estimated 17 million people will be eligible for the credits. Texas tops the list 2 million residents qualifying for the credits. To qualify, people must earn between 100 percent and 400 percent of the federal poverty level. That's between $23,550 and $94,200 annually for a family of four. They also must not be eligible for affordable coverage from an employer or from Medicaid or Medicare.