WEST VIRGINIA LEGISLATURE
2024 SECOND EXTRAORDINARY SESSION
Introduced Senate Bill 2026
By Senators Blair (Mr. President) and Woelfel
(By Request of the Executive)
[Introduced September 30, 2024]
 Intr SB 2026 202425011S 202425012H
1 A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section,
2 designated §11-21-26, relating to providing for a child and dependent care credit against
3 the personal income tax in the amount of 50 percent of the allowed federal tax credit
4 provided under 26 U.S.C. § 21; and specifying retrospective effect.
Be it enacted by the Legislature of West Virginia:
ARTICLE 21. PERSONAL INCOME TAX.
1 §11-21-26. Child and dependent care credit.
2 For tax years beginning on and after January 1, 2024, a person who is allowed a federal
3 tax credit for child and dependent care pursuant to 26 U.S.C. § 21 is also allowed a nonrefundable
4 credit against the tax imposed by §11-21-1 et seq of this code. The amount of the credit allowed to
5 the person claiming the credit under this section is 50 percent of the federal child and dependent
6 care tax credit allowed to the person under the provisions of 26 U.S.C. § 21. This section shall
7 have retrospective effect to apply to taxable years beginning on and after January 1, 2024.
NOTE: The purpose of this bill is to provide a credit against the personal income tax in the amount of 50% of the allowable federal child and dependent care credit, effective for tax years beginning on or after January 1, 2024.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
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Statutes affected:
Introduced Version: 11-21-26