SB169

Creating tax credit related to child care expenses

Introduced·1/14/26
Intr Text

West Virginia SB169 creates a tax credit for childcare expenses based on federal tax return claims.

West Virginia SB169 introduces a tax credit for resident individuals claiming childcare expenses on their federal tax return. The credit amount varies based on the individual's federal adjusted gross income, ranging from 50% for incomes of $30,000 or less, to 20% for incomes between $45,001 and $65,000. Individuals with incomes over $65,000 are ineligible for the credit.

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  • Core Provisions
  • Implementation
  • Impact
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Where it stands

Current
Health and Human Resources Committee
Next
Committee decision

Sponsors

D
1
1
R
Democratic CaucusRepublican Caucus

History

Jan 14

Senate

Filed for introduction

Jan 14

Senate

To Health and Human Resources then Finance

Jan 14

Senate

Introduced in Senate