WEST VIRGINIA LEGISLATURE
2024 SECOND EXTRAORDINARY SESSION
Introduced House Bill 235
By Delegates Young, Hornbuckle, Fluharty, Garcia,
Griffith, Hamilton, Hansen, Lewis, Pushkin, Rowe,
and Williams [Introduced ; referred to the Committee on the ]
 Intr HB 202425067
1 A BILL 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 personal
3 income tax in the amount of 50 percent of the allowed federal tax credit provided under 26
4 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 refundable
3 credit against the tax imposed by W. Va. Code §11-21-1 et seq of this code. The amount of the
4 credit allowed to the person claiming the credit under this section is 50 percent of the federal child
5 and dependent care tax credit allowed to the person under the provisions of 26 U.S.C. § 21. This
6 section shall have retrospective effect to apply to taxable years beginning on and after January 1,
7 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.
1


Statutes affected:
Introduced Version: 11-21-26