Related to refundable child tax credit

Summary

The bill eliminates West Virginia's current non‑refundable child tax credit and replaces it with a refundable credit of $1,000 per eligible child for residents who claim the federal child tax credit. It aims to help low‑income families, reduce child poverty, and boost the state economy. The change would refund any credit amount that exceeds a taxpayer’s state tax liability.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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