Bill > HB4191

This bill increases the tax credit for employers in West Virginia who provide or sponsor child care for their employees. Specifically, it doubles the credit for both capital investments in child care facilities and for the ongoing operational costs of providing child care, from 50% to 100% of eligible expenses. The bill also clarifies definitions related to child care property and operations, and introduces provisions for non-profit corporations to transfer their child care tax credits to other taxpayers. The intent is to encourage employers to offer more child care support, thereby benefiting employees and potentially boosting workforce participation.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=4191&year=2026&sessiontype=RS&btype=bill