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SB169 • 2026
Creating tax credit related to child care expenses
Creating tax credit related to child care expenses
Children
Taxes
Passed Legislature
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Bill History
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2026-01-14
S
To Health and Human Resources
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2026-01-14
S
Introduced in Senate
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2026-01-14
S
To Health and Human Resources then Finance
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2026-01-14
S
Filed for introduction
Official Summary Text
Creating tax credit related to child care expenses
Current Bill Text
Read the full stored bill text
SB 169 Text skip navigation SENATE PRESIDENT SENATORS COMMITTEES VIDEO/AUDIO DISTRICT MAPS SENATE CLERK SENATE RULES HOUSE SPEAKER DELEGATES COMMITTEES VIDEO/AUDIO DISTRICT MAPS HOUSE CLERK HOUSE RULES HOUSE STAFF JOINT INTERIM COMMITTEES LEGISLATIVE ADMINISTRATOR LEGISLATIVE SERVICES DIVISION PUBLIC INFORMATION LEGISLATIVE AUTOMATED SYSTEMS DIVISION LEGISLATIVE AUDITOR'S OFFICE PERFORMANCE EVALUATION & RESEARCH DIVISION POST AUDIT DIVISION BUDGET DIVISION REGULATORY AND FISCAL AFFAIRS DIVISION CLAIMS COMMISSION CRIME VICTIMS RULE-MAKING REVIEW SPECIAL INVESTIGATIONS JUDICIAL COMP. COMMISSION JOINT RULES STAFF INFO BILL STATUS BILL STATUS BILL TRACKING STATE LAW WEST VIRGINIA CODE ACTS OF THE LEGISLATURE CODE OF 1931 WV CONSTITUTION US CONSTITUTION REPORTS AGENCY REPORTS AGENCY GRANT AWARDS PERFORMANCE EVALUATIONS POST AUDITS EDUCATIONAL CITIZEN’S GUIDE INTERNSHIP PROGRAM PAGE PROGRAM PUBLICATIONS PHOTO GALLERY CAPITOL HISTORY HOW A BILL BECOMES LAW CONTACT SENATE ROSTER HOUSE ROSTER PUBLIC INFO. NEWS RELEASES HELPFUL LINKS Introduced Version Senate Bill 169 History | Email Key: Green = existing Code. Red = new code to be enacted WEST VIRGINIA LEGISLATURE FISCAL NOTE 2026 REGULAR SESSION Introduced Senate Bill 169 By Senator Woelfel [Introduced January 14, 2026; referred to the Committee on Health and Human Resources; and then to the Committee on Finance] A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §11-21-27, relating to expenses associated with child care. Be it enacted by the Legislature of West Virginia: ARTICLE 21. PERSONAL INCOME TAX . §11-21-27. Expenses related to childcare; credits against state tax . (a) For income tax years beginning on and after January 1, 2027, if a resident individual claims a childcare eligible expenses credit on the individual’s federal tax return, the individual shall be allowed a childcare eligible expenses credit against the income taxes due on the individual’s income under this article calculated as follows: (1) If the resident individual’s federal adjusted gross income is $30,000 or less, the credit shall be in an amount equal to 50 percent of the credit for childcare expenses claimed on the resident individual’s federal tax return. (2) If the resident individual’s federal adjusted gross income is between $30,001 and $45,000, the credit shall be in an amount equal to 30 percent of the credit for childcare expenses claimed on the resident individual’s federal tax return. (3) If the resident individual’s federal adjusted gross income is between $45,001 and $65,000, the credit shall be in an amount equal to 20 percent of the credit for childcare expenses claimed on the resident individual’s federal tax return. (b) If the resident individual’s federal adjusted gross income is $65,000 or more, the resident individual shall not be allowed a credit under this subsection. (c) If the credits allowed under subdivisions (1), (2), and (3) of subsection (a) exceed the income taxes due on the resident individual’s income, the amount of the eligible credits not used to offset income taxes may not be carried forward as tax credits against the resident individual’s subsequent years’ income tax liability but shall be refunded to the individual. (d) The childcare eligible expenses credits allowed under subdivisions (1), (2), and (3) of subsection (a) may not be allowed to a resident individual who is receiving childcare assistance from the Department of Health and Human Resources except to the extent of the taxpayer’s unreimbursed out-of-pocket expenses that result in a federal credit for eligible childcare expenses. (e) If a person is a resident for part of a tax year, the credits allowed by this section shall be apportioned in the ratio determined under section §11-21-30. (f) The term "federal childcare tax credit" as used herein refers to IRS Form 2441 "Child and Dependent Care Expenses." However, for purposes of this subsection, to constitute a "qualified individual" and for an individual to obtain any refund, the dependent child claimed must not have reached the age of 13 on December 31, of the tax year. NOTE: The purpose of this bill is to create a tax credit related to childcare expenses. Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added. Bill Status | Bill Tracking | Legacy WV Code | Bulletin Board | District Maps | Senate Roster | House Roster | Live | Blog | Jobs | Links | Home This Web site is maintained by the West Virginia Legislature's Office of Reference & Information. | Terms of Use | Webmaster | © 2026 West Virginia Legislature ** Print On Demand Name: Email: Phone: