West Virginia2026Passed Legislature

HB4191

West Virginia Tax Credits for Employer Child Care

Last scannedAug 22, 2026, 11:08 AM

In one sentence

This law gives businesses a five-year tax credit equal to half the cost of building or buying property used exclusively for child care centers.

Creates a new tax credit equal to 50 percent of the cost of qualified child-care property, claimed at a rate of 20 percent per year over five years.
Defines rules for what counts as an employer-provided facility versus one sponsored by multiple businesses.
Requires businesses to pay back some or all of their tax credits if they sell the property or stop using it for child care before fifteen years have passed.
Allows child care centers to be located off-site if on-site space is not practical, as determined by the Tax Commissioner.

Employers in West Virginia who are subject to state income tax
Businesses that build, expand, or buy property for child care use starting July 1, 2022

The official text provided cuts off before listing specific dollar limits on how much credit a business can claim.
Details about electronic filing for attendance are mentioned in the bill title but not explained in this excerpt.

Plain language

Qualified child-care property: Buildings and equipment bought after July 1, 2022, used only for running a child care center primarily for employees' children.
Recapture event: Selling the property or stopping its use as a child care center before fifteen years have passed, unless caused by death, divorce, accidents, or specific business changes.
Employer sponsored facility: A licensed third-party child care place paid for by one or more employers through contracts or subsidies, which can be located anywhere in the state.

Official record

Validated

Relating to providing child care generally

Official activity