West Virginia HB4191: Relating to providing child care generally

What the bill says

An act to amend and reenact §11-21-97, §11-24-44 and §49-2-121 of the Code of West Virginia, 1931, as amended; and to amend the code by adding two new sections, designated §49-2-113a and §49-2-1101, all relating to providing child care generally; tax credits for employers providing child care for employees; defining "employer sponsored child-care facility"; providing a system for the electronic filing of all days of attendance billed by child care providers; requiring emergency rule; subsidizing child care; providing the Department of Human Services with duties and powers; and requiring report.

From the enrolled text, March 13, 2026:

AN ACT to amend and reenact §11-21-97, §11-24-44 and §49-2-121 of the Code of West Virginia, 1931, as amended; and to amend the code by adding two new sections, designated §49-2-113a and §49-2-1101, all relating to providing child care generally; tax credits for employers providing child care for employees; defining "employer sponsored child-care facility"; providing a system for the electronic filing of all days of attendance billed by child care providers; requiring emergency rule; subsidizing child care; providing the Department of Human Services with duties and powers; and requiring reports. CHAPTER 11. TAXATION. ARTICLE 21. PERSONAL INCOME TAX. §11-21-97. Tax credit for employers providing child care for employees. (a) Definitions. -- As used in this section, the (2) "Cost of operation" means reasonable direct operational costs incurred by an employer as a result of providing employer provided or employer sponsored child-care facilities: Provided, That the term cost of operation shall exclude the cost of any property that is qualified child-care property. (3) "Division" or "Tax Division" means the West Virginia State Tax Division. (4) "Employer" means any employer upon whom an income tax is imposed by this article. (5) "Employer provided" refers to child care offered on the premises of the employer. (6) "Employer sponsored child-care facility" refers to a third-party licensed child-care services facility whose operational costs are financially …

Read the full official text