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Read. Follow. Verify.West Virginia Replaces Non-Refundable Child Care Credit with $1,000 Refundable Child Tax Credit
Last action · February 3, 2026: To House FinanceSponsor: Kayla Young
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What This Bill Proposed
West Virginia creates a new $1,000 refundable state child tax credit for resident taxpayers claiming the federal child tax credit, starting in tax year 2026, while repealing the existing non-refundable child and dependent care credit.
Resident taxpayers who claim a federal child tax credit can receive up to $1,000 per as a direct refund if the credit amount exceeds their state income tax liability.
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Resident individuals claiming a federal child tax credit
Taxpayers become eligible to receive a refundable state tax credit of $1,000 per eligible child starting in tax year 2026.
Recipients of the prior child and dependent care credit
The prior non-refundable credit under §11-21-26 is repealed and replaced by the new child tax credit.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Who qualifies for the new West Virginia child tax credit?
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News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · in House committee.
Procedural history
4 actions- Feb 3, 2026HouseCommitteeTo House Finance
- Feb 3, 2026HouseIntroducedIntroduced in House
- Feb 3, 2026HouseCommitteeTo Finance
- Feb 3, 2026HouseIntroducedFiled for introduction
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Transition from Non-Refundable Care Credit to Refundable Child Credit
The legislation systematically replaces an older non-refundable child and dependent care credit with a direct refundable child tax credit tied to federal standards.
Connected Entities
Sources
www.wvlegislature.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 65)
- Controversy40Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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