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WEST VIRGINIA LEGISLATURE
2026 REGULAR SESSION
ENROLLED
Committee Substitute
for
House Bill 4191
BY DELEGATES FEHRENBACHER, HALL, FUNKHOUSER,
HOTT, AND G. HOWELL
[Passed March 13, 2026; in effect July 1, 2026]
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1 AN ACT to amend and reenact §11-21-97, §11-24-44 and §49-2-121 of the Code of West Virginia,
2 1931, as amended; and to amend the code by adding two new sections, designated §49-
3 2-113a and §49-2-1101, all relating to providing child care generally; tax credits for
4 employers providing child care for employees; defining “employer sponsored child-care
5 facility”; providing a system for the electronic filing of all days of attendance billed by child
6 care providers; requiring emergency rule; subsidizing child care; providing the Department
7 of Human Services with duties and powers; and requiring reports.
Be it enacted by the Legislature of West Virginia:
CHAPTER 11. TAXATION.
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-97. Tax credit for employers providing child care for employees.
1 (a) Definitions. — As used in this section, the term:
2 (1) “Commissioner” or “Tax Commissioner” are used interchangeably herein and mean
3 the Tax Commissioner of the State of West Virginia, or his or her delegate;
4 (2) “Cost of operation” means reasonable direct operational costs incurred by an employer
5 as a result of providing employer provided or employer sponsored child-care facilities: Provided,
6 That the term cost of operation shall exclude the cost of any property that is qualified child-care
7 property.
8 (3) “Division” or “Tax Division” means the West Virginia State Tax Division.
9 (4) “Employer” means any employer upon whom an income tax is imposed by this article.
10 (5) “Employer provided” refers to child care offered on the premises of the employer.
11 (6) “Employer sponsored child-care facility” refers to a third-party licensed child-care
12 services facility whose operational costs are financially supported by one or more employers
13 through direct payments, contracts, or subsidies. An employer sponsored child-care facility may
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14 be located anywhere within the state of West Virginia and shall not be subject to proximity or
15 employee usage thresholds.
16 (7) “Premises of the employer” refers to any location within the State of West Virginia and
17 located on the workplace premises of the employer providing the child care or one of the
18 employers providing the child care in the event that the child care property is owned jointly or
19 severally by the taxpayer and one or more unaffiliated employers: Provided, That if such
20 workplace premises are impracticable or otherwise unsuitable for the on-site location of such
21 child-care facility, as determined by the commissioner, such facility may be located within a
22 reasonable distance of the premises of the employer.
23 (8) “Qualified child-care property” means all real property, other than land, and tangible
24 personal property purchased or acquired on or after July 1, 2022, or which property is first placed
25 in service on or after July 1, 2022, for use exclusively in the construction, expansion, improvement,
26 or operation of an employer provided child-care facility, but only if:
27 (A) The children who use the facility are primarily children of employees of:
28 (i) The taxpayer and other employers in the event that the child-care property is owned
29 jointly or severally by the taxpayer and one or more employers; or
30 (ii) A corporation that is a member of the taxpayer’s “affiliated group” within the meaning
31 of section 1504(a) of the Internal Revenue Code; and
32 (B) The taxpayer has not previously claimed any tax credit for the cost of operation for
33 such qualified child-care property placed in service prior to taxable years beginning on or after
34 January 1, 2022.
35 Qualified child-care property includes, but is not limited to, amounts expended on building,
36 improvements, and building improvements and furniture, fixtures, and equipment directly related
37 to the operation of child-care property as defined in this section.
38 (9) “Recapture amount” means, with respect to property as to which a recapture event has
39 occurred, an amount equal to the applicable recapture percentage of the aggregate credits
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40 claimed under subsection (d) of this section for all taxable years preceding the recapture year,
41 whether or not such credits were used.
42 (10) ”Recapture event” means any disposition of qualified child-care property by the
43 taxpayer, or any other event or circumstance under which property ceases to be qualified child-
44 care property with respect to the taxpayer, except for:
45 (A) Any transfer by reason of death;
46 (B) Any transfer between spouses or incident to divorce;
47 (C) Any transaction to which Section 381(a) of the Internal Revenue Code applies;
48 (D) Any change in the form of conducting the taxpayer’s trade or business so long as the
49 property is retained in such trade or business as qualified child-care property and the taxpayer
50 retains a substantial interest in such trade or business; or
51 (E) Any accident or casualty.
52 (11) “Recapture percentage” refers to the applicable percentage set forth in the following
53 table:
54 If the recapture event occurs within-The recapture percentage is:
55 Five full years after the qualified child-care property is
56 placed in service .......................................................100
57 The sixth full year after the qualified child-care property is
58 placed in service ........................................................90
59 The seventh full year after the qualified child-care property
60 is placed in service .....................................................80
61 The eighth full year after the qualified child-care property is
62 placed in service ........................................................70
63 The ninth full year after the qualified child-care property is
64 placed in service ........................................................60
65 The tenth full year after the qualified child-care property is
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66 placed in service ........................................................50
67 The eleventh full year after the qualified child-care property
68 is placed in service .....................................................40
69 The twelfth full year after the qualified child-care property
70 is placed in service .....................................................30
71 The thirteenth full year after the qualified child-care
72 property is placed in service ............................................20
73 The fourteenth full year after the qualified child-care
74 property is placed in service ............................................10
75 Any period after the close of the fourteenth full year after
76 the qualified child-care property is placed in service ....................0
77 (12) “Recapture year” means the taxable year in which a recapture event occurs with
78 respect to qualified child-care property.
79 (b) Credit for capital investment in child-care property. — A taxpayer shall be allowed a
80 credit against the tax imposed under this article for the taxable year in which the taxpayer first
81 places in service qualified child-care property and for each of the ensuing four taxable years
82 following such taxable year. The aggregate amount of the credit shall equal 50 percent of the cost
83 of all qualified child-care property purchased or acquired by the taxpayer and first placed in service
84 during a taxable year, and such credit may be claimed at a rate of 20 percent per year over a
85 period of five taxable years. In the case of a qualified child-care property jointly owned by two or
86 more unaffiliated employers, each employer’s credit is limited to that employer’s respective
87 investment in the qualified child-care property.
88 (c) Limitations on Capital Investment Credit. — The tax credit allowable under subsection
89 (b) of this section shall be subject to the following conditions and limitations:
90 (1) Any such credit claimed in any taxable year but not used in such taxable year may be
91 carried forward for three years from the close of such taxable year. The sale, merger, acquisition,
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92 or bankruptcy of any taxpayer shall not create new eligibility for the credit in any succeeding
93 taxpayer;
94 (2) In no event shall the amount of any such tax credit allowed under subsection (b) of this
95 section, when combined with any such tax credit allowed under subsection (e) of this section,
96 including any carryover of such credits from a prior taxable year, exceed 100 percent of the
97 taxpayer’s income tax liability as determined without regard to any other credits; and
98 (3) For every year in which a taxpayer claims such credit, the taxpayer shall attach a
99 schedule to the taxpayer’s West Virginia income tax return setting forth the following information
100 with respect to such tax credit:
101 (A) A description of the child-care facility;
102 (B) The amount of qualified child-care property acquired during the taxable year and the
103 cost of such property;
104 (C) The amount of tax credit claimed for the taxable year;
105 (D) The amount of qualified child-care property acquired in prior taxable years and the
106 cost of such property;
107 (E) Any tax credit utilized by the taxpayer in prior taxable years;
108 (F) The amount of tax credit carried over from prior years;
109 (G) The amount of tax credit utilized by the taxpayer in the current taxable year;
110 (H) The amount of tax credit to be carried forward to subsequent tax years; and
111 (I) A description of any recapture event occurring during the taxable year, a calculation of
112 the resulting reduction in tax credits allowable for the recapture year and future taxable years,
113 and a calculation of the resulting increase in tax for the recapture year.
114 (d) Recapture of credit. — If a recapture event occurs with respect to qualified child-care
115 property:
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116 (1) The credit otherwise allowable under subsection (b) of this section with respect to such
117 property for the recapture year and all subsequent taxable years shall be reduced by the
118 applicable recapture percentage; and
119 (2) All credits previously claimed with respect to such property under subsection (b) of this
120 section shall be recaptured as follows:
121 (A) Any carryover attributable to such credits pursuant to subdivision (1), subsection (c) of
122 this section shall be reduced, but not below zero, by the recapture amount;
123 (B) The tax credit otherwise allowable pursuant to subsection (b) of this section for the
124 recapture year, if any, as reduced pursuant to subdivision (1) of this subsection, shall be further
125 reduced, but not below zero, by the excess of the recapture amount over the amount taken into
126 account pursuant to paragraph (A) of this subdivision; and
127 (C) The tax imposed pursuant to this article for the recapture year shall be increased by
128 the excess of the recapture amount over the amounts taken into account pursuant to paragraphs
129 (A) and (B) of this subdivision, as applicable.
130 (e) Credit for operating costs. — In addition to the tax credit provided under subsection (b)
131 of this section, a tax credit against the tax imposed under this article shall be granted to an
132 employer who provides or sponsors child care for employees. The amount of the tax credit shall
133 be equal to 50 percent of the cost of operation to the employer less any amounts paid for by
134 employees during a taxable year.
135 (f) Limitations on credit for operating costs.— The tax credit allowed under subsection (e)
136 of this section shall be subject to the following conditions and limitations:
137 (1) Such credit shall when combined with the credit allowed under subsection (b) of this
138 section shall not exceed 100 percent of the amount of the taxpayer’s income tax liability for the
139 taxable year as determined without regard to any other credits;
140 (2) Any such credit claimed but not used in any taxable year may be carried forward for
141 five years from the close of the taxable year in which the cost of operation was incurred; and
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142 (3) The employer shall certify to the division the names of the employees, the name of the
143 child-care provider, and such other information as may be required by the division to ensure that
144 credits are granted only to employers who provide or sponsor approved child care pursuant to
145 this section.
146 (g) Rules. — The Tax Commissioner may promulgate such interpretive, legislative and
147 procedural rules as the commissioner deems to be useful or necessary to carry out the purpose
148 of this section and to implement the intent of the Legislature. The Tax Commissioner may
149 promulgate emergency rules pursuant to the provisions of §29A-3-15 of this code.
ARTICLE 24. CORPORATION NET INCOME TAX.
§11-24-44. Tax credit for employers providing child care for employees.
1 (a) Definition. —- As used in this section, the term:
2 (1) “Commissioner” or “Tax Commissioner” are used interchangeably herein and mean
3 the Tax Commissioner of the State of West Virginia, or his or her delegate;
4 (2) “Cost of operation” means reasonable direct operational costs incurred by an employer
5 as a result of providing employer provided or employer sponsored child-care facilities; provided,
6 however, that the term cost of operation shall exclude the cost of any property that is qualified
7 child-care property.
8 (3) “Division” or “Tax Division” means the West Virginia State Tax Division.
9 (4) “Employer” means any employer upon whom an income tax is imposed by this article
10 or any employer organized as a nonprofit corporation under Internal Revenue Code § 501(c)(3)
11 or § 501(c)(6) that is exempt from the tax imposed by this article pursuant to §11-24-5 of this
12 code.
13 (5) “Employer provided” refers to child care offered on the premises of the employer.
14 (6) “Employer sponsored child-care facility” refers to a third-party licensed child-care
15 services facility whose operational costs are financially supported by one or more employers
16 through direct payments, contracts, or subsidies. An employer sponsored child-care facility may
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17 be located anywhere within the state of West Virginia and shall not be subject to proximity or
18 employee usage thresholds.
19 (7) “Premises of the employer” refers to any location within the State of West Virginia and
20 located on the workplace premises of the employer providing the child care or one of the
21 employers providing the child care in the event that the child-care property is owned jointly or
22 severally by the taxpayer and one or more unaffiliated employers: Provided, That if such
23 workplace premises are impracticable or otherwise unsuitable for the on-site location of such
24 child-care facility, as determined by the commissioner, such facility may be located within a
25 reasonable distance of the premises of the employer.
26 (8) “Qualified child-care property” means all real property, other than land, and tangible
27 personal property purchased or acquired on or after July 1, 2022, or which property is first placed
28 in service on or after July 1, 2022, for use exclusively in the construction, expansion, improvement,
29 or operation of an employer provided child-care facility, but only if:
30 (A) The children who use the facility are primarily children of employees of:
31 (i) The taxpayer and other employers in the event that the child-care property is owned
32 jointly or severally by the taxpayer and one or more employers; or
33 (ii) A corporation that is a member of the taxpayer’s “affiliated group” within the meaning
34 of Section 1504(a) of the Internal Revenue Code; and
35 (B) The taxpayer has not previously claimed any tax credit for the cost of operation for
36 such qualified child-care property placed in service prior to taxable years beginning on or after
37 January 1, 2022.
38 Qualified child-care property includes, but is not limited to, amounts expended on building,
39 improvements, and building improvements and furniture, fixtures, and equipment directly related
40 to the operation of child-care property as defined in this section.
41 (9) “Recapture amount” means, with respect to property as to which a recapture event has
42 occurred, an amount equal to the applicable recapture percentage of the aggregate credits
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43 claimed under subsection (d) of this section for all taxable years preceding the recapture year,
44 whether or not such credits were used.
45 (10) ”Recapture event” refers to any disposition of qualified child-care property by the
46 taxpayer, or any other event or circumstance under which property ceases to be qualified child-
47 care property with respect to the taxpayer, except for:
48 (A) Any transfer by reason of death;
49 (B) Any transfer between spouses or incident to divorce;
50 (C) Any transaction to which Section 381(a) of the Internal Revenue Code applies;
51 (D) Any change in the form of conducting the taxpayer’s trade or business so long as the
52 property is retained in such trade or business as qualified child-care property and the taxpayer
53 retains a substantial interest in such trade or business; or
54 (E) Any accident or casualty.
55 (11) “Recapture percentage” refers to the applicable percentage set forth in the following
56 table:
57 If the recapture event occurs within-The recapture percentage is:
58 Five full years after the qualified child-care property is
59 placed in service .......................................................100
60 The sixth full year after the qualified child-care property is
61 placed in service ........................................................90
62 The seventh full year after the qualified child-care property
63 is placed in service .....................................................80
64 The eighth full year after the qualified child-care property is
65 placed in service ........................................................70
66 The ninth full year after the qualified child-care property is
67 placed in service ........................................................60
68 The tenth full year after the qualified child-care property is
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69 placed in service ........................................................50
70 The eleventh full year after the qualified child-care property
71 is placed in service .....................................................40
72 The twelfth full year after the qualified child-care property
73 is placed in service .....................................................30
74 The thirteenth full year after the qualified child-care
75 property is placed in service ............................................20
76 The fourteenth full year after the qualified child-care
77 property is placed in service ............................................10
78 Any period after the close of the fourteenth full year after
79 the qualified child-care property is placed in service ....................0
80 (12) “Recapture year” means the taxable year in which a recapture event occurs with
81 respect to qualified child-care property.
82 (b) Credit for capital investment in child-care property. — A taxpayer shall be allowed a
83 credit against the tax imposed under this article for the taxable year in which the taxpayer first
84 places in service qualified child-care property and for each of the ensuing four taxable years
85 following such taxable year. The aggregate amount of the credit shall equal 50 percent of the cost
86 of all qualified child-care property purchased or acquired by the taxpayer and first placed in service
87 during a taxable year, and such credit may be claimed at a rate of 20 percent per year over a
88 period of five taxable years. In the case of a qualified child-care property jointly owned by two or
89 more unaffiliated employers, each employer’s credit is limited to that employer’s respective
90 investment in the qualified child-care property.
91 (c) Limitations on capital investment credit. — The tax credit allowable under subsection
92 (b) of this section shall be subject to the following conditions and limitations:
93 (1) Any such credit claimed in any taxable year but not used in such taxable year may be
94 carried forward for three years from the close of such taxable year. The sale, merger, acquisition,
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95 or bankruptcy of any taxpayer shall not create new eligibility for the credit in any succeeding
96 taxpayer;
97 (2) In no event shall the amount of any such tax credit allowed under subsection (b) of this
98 section, when combined with any such tax credit allowed under subsection (e) of this section,
99 including any carryover of such credits from a prior taxable year, exceed 100 percent of the
100 taxpayer’s income tax liability as determined without regard to any other credits; and
101 (3) For every year in which a taxpayer claims such credit, the taxpayer shall attach a
102 schedule to the taxpayer’s West Virginia income tax return setting forth the following information
103 with respect to such tax credit:
104 (A) A description of the child-care facility;
105 (B) The amount of qualified child-care property acquired during the taxable year and the
106 cost of such property;
107 (C) The amount of tax credit claimed for the taxable year;
108 (D) The amount of qualified child-care property acquired in prior taxable years and the
109 cost of such property;
110 (E) Any tax credit utilized by the taxpayer in prior taxable years;
111 (F) The amount of tax credit carried over from prior years;
112 (G) The amount of tax credit utilized by the taxpayer in the current taxable year;
113 (H) The amount of tax credit to be carried forward to subsequent tax years; and
114 (I) A description of any recapture event occurring during the taxable year, a calculation of
115 the resulting reduction in tax credits allowable for the recapture year and future taxable years,
116 and a calculation of the resulting increase in tax for the recapture year.
117 (d) Recapture of credit. — If a recapture event occurs with respect to qualified child-care
118 property:
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119 (1) The credit otherwise allowable under subsection (b) of this section with respect to such
120 property for the recapture year and all subsequent taxable years shall be reduced by the
121 applicable recapture percentage; and
122 (2) All credits previously claimed with respect to such property under subsection (b) of this
123 section shall be recaptured as follows:
124 (A) Any carryover attributable to such credits pursuant to subdivision (1) of subsection (c)
125 of this section shall be reduced, but not below zero, by the recapture amount;
126 (B) The tax credit otherwise allowable pursuant to subsection (b) of this section for the
127 recapture year, if any, as reduced pursuant to subdivision (1) of this subsection, shall be further
128 reduced, but not below zero, by the excess of the recapture amount over the amount taken into
129 account pursuant to paragraph (A) of this subdivision; and
130 (C) The tax imposed pursuant to this article for the recapture year shall be increased by
131 the excess of the recapture amount over the amounts taken into account pursuant to paragraphs
132 (A) and (B) of this subdivision, as applicable.
133 (e) Credit for operating costs. — In addition to the tax credit provided under subsection (b)
134 of this section, a tax credit against the tax imposed under this article shall be granted to an
135 employer who provides or sponsors child care for employees. The amount of the tax credit shall
136 be equal to 50 percent of the cost of operation to the employer less any amounts paid for by
137 employees during a taxable year.
138 (f) Limitations on credit for operating costs. — The tax credit allowed under subsection (e)
139 of this section shall be subject to the following conditions and limitations:
140 (1) Such credit shall when combined with the credit allowed under subsection (b) of this
141 section shall not exceed 100 percent of the amount of the taxpayer’s income tax liability for the
142 taxable year as determined without regard to any other credits;
143 (2) Any such credit claimed but not used in any taxable year may be carried forward for
144 five years from the close of the taxable year in which the cost of operation was incurred; and
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145 (3) The employer shall certify to the division the names of the employees, the name of the
146 child-care provider, and such other information as may be required by the division to ensure that
147 credits are granted only to employers who provide or sponsor approved child care pursuant to
148 this section.
149 (g) Transferrable credit available to non-profit corporations. — In the case of non-profit
150 corporations organized under Internal Revenue Code §501(c)(3) or §501(c)(6), which are exempt
151 from tax under this article pursuant to §11-24-5 of this code, a credit in the amount calculated
152 under the provisions of this section shall be available as a transferrable credit that may be
153 transferred, sold, or assigned to any other taxpayer to be applied against the tax owed under this
154 article. Pursuant to rules promulgated by the Tax Division, a non-profit corporation applicant shall
155 provide a schedule to the Tax Division with all information required under §11-24-44(c)(3) of this
156 code. The Tax Division shall within 90 days certify the amount of transferrable credit available to
157 be transferred, sold, or assigned to another taxpayer. Any transferee, purchaser, or assignee of
158 non-profit corporation credits certified to a non-profit corporation under this section takes the
159 transferred, purchased, or assigned credits subject to any limitations placed on the amount of
160 credit taken in a given year by §11-24-44(b), §11-24-44(c), §11-24-44(e), and §11-24-44(f) of this
161 code.
162 (h) Rules. — The Tax Commissioner may promulgate such interpretive, legislative and
163 procedural rules as the commissioner deems to be useful or necessary to carry out the purpose
164 of this section and to implement the intent of the Legislature. The Tax Commissioner may
165 promulgate emergency rules pursuant to the provisions of §29A-3-15 of this code.
CHAPTER 49. CHILD WELFARE.
ARTICLE 2. STATE RESPONSIBILITIES FOR CHILDREN.
PART 1. GENERAL AUTHORITY AND DUTIES OF THE DEPARTMENT OF HUMAN SERVICES
§49-2-113a. Child care support.
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1 (a) (1) A licensed child care program shall be paid subsidy payments based on monthly
2 enrollment.
3 (2) The Department of Human Services shall review quarterly, and make ineligible for the
4 subsidy a parent whose child does not attend a child care program on average of at least 8 days
5 per month.
6 (3) For the purposes of this subsection, “day” means a child has attended a child care
7 program for 4 hours, or an out of school time program for 2.5 hours.
8 (b) The department shall use a cost of care modeling tool to determine the amount the
9 subsidy, and report to the Joint Committee on Health by December 1, 2026.
§49-2-121. Rule-making.
1 (a) The secretary shall propose for legislative approval rules in accordance with §29A-3-1
2 et seq. of this code regarding the licensure, approval, certification, and registration of child care
3 facilities and the implementation of this article.
4 (b) The secretary shall review the rules promulgated pursuant to this article at least once
5 every five years, making revisions when necessary or convenient.
6 (c) The rules shall incorporate, by reference, the requirements of the Integrated Pest
7 Management Program established by legislative rule by the Department of Agriculture under
8 §19-16A-4 of this code.
9 (d) The rules shall provide a system for the electronic filing of all days of attendance billed
10 by child care providers to the department. The department shall have the system in place no later
11 than July 1, 2026, after which any child care provider seeking reimbursement from the department
12 for child care services provided shall submit any and all supporting documents for the
13 department’s review electronically. The department shall promulgate emergency rules for this
14 purpose.
PART XI. CHILD CARE SUBSIDIES
§49-2-1101. Mitigation of child care subsidy cliff effect.
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1 (a) The Legislature finds that abrupt loss of child care assistance due to modest increases
2 in family income creates a benefits cliff that discourages wage growth, limits workforce
3 participation, and destabilizes child care arrangements for children and families.
4 (b) The Department of Human Services may adopt policies that reduce the child care
5 subsidy cliff effect by gradually phasing out assistance as family income increases. To implement
6 the provisions of this section, the department may propose rules, consistent with state and federal
7 law and with available funding, for legislative approval consistent with the provisions of §29A-3-1
8 et seq.
9 (c) In carrying out this section, the department may:
10 (1) Expand the sliding fee scale for family copayments so that contributions increase
11 progressively with income;
12 (2) Establish higher exit eligibility thresholds that allow families to maintain access to
13 assistance while transitioning toward self-sufficiency;
14 (3) Implement graduated phase-out structures that prevent sudden loss of benefits;
15 (4) Adjust copayment amounts based on household income as a percentage of income;
16 and
17 (5) Establish transitional eligibility periods or other mechanisms to support continuity of
18 care.
19 (d) Policies adopted pursuant to this section shall be designed to encourage employment,
20 wage growth, and career advancement while promoting stability for children and child care
21 providers.
22 (e) The department shall implement cliff mitigation policies pursuant to this section no later
23 than January 1, 2027.
24 (f) The department shall submit an annual written report, in electronic format, to the Joint
25 Committee on Government and Finance on or before the first day of each regular session of the
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26 Legislature regarding the implementation and impact of cliff mitigation strategies implemented
27 under the provisions of this statute.
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The Clerk of the House of Delegates and the Clerk of the Senate hereby
certify that the foregoing bill is correctly enrolled.
...............................................................
Clerk of the House of Delegates
...............................................................
Clerk of the Senate
Originated in the House of Delegates.
In effect July 1, 2026.
...............................................................
Speaker of the House of Delegates
...............................................................
President of the Senate
__________
The within is ................................................ this the...........................................
Day of ..........................................................................................................., 2026.
.............................................................
Governor
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