WEST VIRGINIA LEGISLATURE
2024 SECOND EXTRAORDINARY SESSION
ENROLLED
House Bill 226
BY DELEGATES HANSHAW (MR. SPEAKER) AND
HORNBUCKLE
(BY REQUEST OF THE EXECUTIVE)
[Passed October 8, 2024; in effect from passage.]
 Enr HB 226
1 AN ACT to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section,
2 designated §11-21-26, providing for a child and dependent care credit against the
3 personal income tax in the amount of 50 percent of the allowed federal tax credit provided
4 under 26 U.S.C. § 21; and specifying retrospective effect.
Be it enacted by the Legislature of West Virginia:
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-26 – Child and dependent care credit.
1 For tax years beginning on and after January 1, 2024, a person who is allowed a federal
2 tax credit for child and dependent care pursuant to 26 U.S.C. § 21 is also allowed a nonrefundable
3 credit against the tax imposed by §11-21-1 et seq of this code. The amount of the credit allowed
4 to the person claiming the credit under this section is 50 percent of the federal child and dependent
5 care tax credit allowed to the person under the provisions of 26 U.S.C. § 21. This section shall
6 have retrospective effect to apply to taxable years beginning on and after January 1, 2024.
1
Enr HB 226
The Clerk of the House of Delegates and the Clerk of the Senate hereby certify that the foregoing bill is correctly enrolled.
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Clerk of the House of Delegates
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Clerk of the Senate Originated in the House of Delegates.
In effect from passage.
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Speaker of the House of Delegates
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President of the Senate __________
The within is ................................................ this the...........................................
Day of ..........................................................................................................., 2024.
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Governor
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Statutes affected:
Introduced Version: 11-21-26
Engrossed Version: 11-21-26
Enrolled Version: 11-21-26