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Bill > HB226

WV HB226

WV HB226
Providing for a child and dependent care credit against the personal income tax

summary

Introduced
10/01/2024
In Committee
09/30/2024
Crossed Over
10/07/2024
Passed
10/08/2024
Dead
Signed/Enacted/Adopted
10/31/2024

Introduced Session

2024 2nd Special Session

Bill Summary

AN ACT to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-21-26, providing for a child and dependent care credit against the personal income tax in the amount of 50 percent of the allowed federal tax credit provided under 26 U.S.C. § 21; and specifying retrospective effect.

AI Summary

This bill proposes to amend the Code of West Virginia by adding a new section that would provide a child and dependent care credit against the personal income tax. The credit would be equal to 50% of the allowed federal tax credit under Section 21 of the Internal Revenue Code. The bill specifies that this change would have retrospective effect, applying to taxable years beginning on or after January 1, 2024.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

Chapter 36, Acts, 2nd Extraordinary Session, 2024 (on 10/31/2024)
(1 Companion Bills)

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Document Type Source Location
State Bill Page http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=226&year=2024&sessiontype=2X&btype=bill
BillText http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb226%20enr.htm&yr=2024&sesstype=2X&i=226
BillText http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb226%20eng.htm&yr=2024&sesstype=2X&i=226
hb226 hfin amt adopted http://www.wvlegislature.gov/legisdocs/chamber/2024/2X/com_amends/hb226%20hfin%20amt%20adopted.htm
hb226 hfin am adopted adopted http://www.wvlegislature.gov/legisdocs/chamber/2024/2X/com_amends/hb226%20hfin%20am%20adopted%20adopted.htm
hb226 hfa williams et al 10-7 adopted rejected http://www.wvlegislature.gov/legisdocs/chamber/2024/2X/floor_amends/hb226%20hfa%20williams%20et%20al%2010-7%20adopted%20rejected.htm
hb226 hfa williams et al 10-7 adopted http://www.wvlegislature.gov/legisdocs/chamber/2024/2X/floor_amends/hb226%20hfa%20williams%20et%20al%2010-7%20adopted.htm
hb226 hfa williams et al 10-7 http://www.wvlegislature.gov/legisdocs/chamber/2024/2X/floor_amends/hb226%20hfa%20williams%20et%20al%2010-7.htm
hb226 hfin amt http://www.wvlegislature.gov/legisdocs/chamber/2024/2X/com_amends/hb226%20hfin%20amt.htm
hb226 hfin am http://www.wvlegislature.gov/legisdocs/chamber/2024/2X/com_amends/hb226%20hfin%20am.htm
Fiscal Note - Tax & Revenue Department, WV State http://www.wvlegislature.gov/Fiscalnotes/FN(2)/fnsubmit_recordview1.cfm?RecordID=914145276
BillText http://www.wvlegislature.gov/Bill_Status/bills_text.cfm?billdoc=hb226%20intr.htm&yr=2024&sesstype=2X&i=226
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